Actualités et articles

L'endroit idéal pour tout professionnel du droit ou de la fiscalité de s'informer de l'actualité du secteur juridique luxembourgeois

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Arendt appoints five new Partners

Luxembourg, 3 February 2026 - Arendt is pleased to announce the appointment of three new Partners: Lorraine Chéry, Błażej Gładysz-Lehmann, Yves Philippart de Foy; and two new assoc…

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New Carried Interest Regime Law Voted!

23/10/2026, the Luxembourg Parliament approved Bill of Law No. 8590, which modernizes the Luxembourg carried interest regime.

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Carried interest: Luxembourg modernises its tax regime

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest. This marks a significant step forward in modernising…

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09/02/26
New investment rules for Luxembourg unit-linked life insuran…

On 28 January 2026, the Commissariat aux assurances (CAA) released circular…

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02/02/26
Draft Bill 8676 for a single tax class from tax year 2028

On 6 January 2026, the Luxembourg Government released draft Bill n°8676 int…

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Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.

Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.

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Plus d'actualités et d'articles

Luxembourg Tax Alert 2021: What's New?

On 19 December 2020, the Luxembourg Parliament voted into law the Budget Act 2021 (the "Budget Act"). In the unprecedented context of COVID-19, the ma…

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CSSF fast-track procedure for fund managers to comply with SFDR disclosure rules

The Commission de Surveillance du Secteur Financier (the CSSF), has issued a communication (the CSSF Communication) to inform inve…

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Nouveautés au 1er janvier 2021 : augmentation du salaire minimum et aides aux entreprises

La loi du 15 décembre 2020 « portant modification de l’article L.222-9 du Code du travail » entre en vigueur au 1er janvier 2021.

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Brexit: CSSF communication on the equivalence of UK firms for the third country national regime under MiFIR

Further to the long-awaited outcome of the Brexit negotiations on 24 December 2020, the Luxembourg financial supervisory authority – the Commission de…

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OECD releases helpful new guidance on transfer pricing during the pandemic

On 18 December 2020, the OECD published its much-anticipated “Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic”.

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Luxembourg 2021 Budget Law: Overview of the key changes

On 14 October 2020, the Luxembourg government submitted to the Parliament the budget bill for fiscal year 2021. It was approved by the Parliament on 1…

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With the implementation of SFDR approaching, the CSSF sets-up a fast track procedure

With less less than 3 months to go until the Sustainable Finance Disclosure Regulation (“SFDR”) comes into force in the EU (on 10 March 2021), th…

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Digital services act package

On 15 December 2020, the European Commission published a long-awaited set of rules intended to reform the online space, in two parts: (i) the proposal…

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Luxembourg - ESG update

Creation of a new CSSF fast track procedure for fund managers when implementing EU ESG rules

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Europe At a Glance newsletter (December 2020)

In this edition we look at the revised and updated financial support measures provided by governments.

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CSSF press release relating to central administration internal governance and risk management for investment f…

The Commission de Surveillance du Secteur Financier (the « CSSF») published on 7 December 2020 the following circular letters relating …

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Adoption of New Secondment Act

On 9 December 2020, the Luxembourg Parliament adopted a new secondment act, the purpose of which is to transpose into national law Directive (EU) 2018…

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ESMA Guidelines on performance fees in UCITS and certain types of AIFs

On 3 April 2020, ESMA eventually released its much-anticipated final report on guidelines on performance fees in UCITS and certain types of AIFs, incl…

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Luxembourg 2021 budget law passed, new tax measures introduced

On 15 December 2020, the Luxembourg Parliament approved the 2021 budget bill.

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Regulatory certainty for the investment fund industry in view of the forthcoming end of the transitional perio…

The CSSF reminds market participants that passporting rights will be terminated as of 31 December 2020 at midnight and therefore be lost as of 1 Janua…

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Interpretation and application of the general anti-abuse rule of the Parent-Subsidiary Directive

We prepared the ‘‘Overview of EU Member States and Switzerland’’, which gives you a comprehensive overview of the current state of play on the interpr…

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Sustainability-Linked Bonds now displayed on the LGX

To keep up to speed with recent market developments, the innovative Sustainability-Linked Bonds (SLBs) can now be displayed on the Luxembourg Green Ex…

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Brexit: European Union Trademarks – Situation as from 1 January 2021

The United Kingdom (“UK”) left the European Union (“EU”) on 31 January 2020 and Brexit’s transition period will end on 31 December 2020. Here is what …

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Regulatory certainty for the investment fund industry in view of the forthcoming end of the transitional perio…

In view of the departure of the United Kingdom from the EU on 1 February 2020 and the forthcoming end of the transitional period on 31 December 2020, …

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New Luxembourg circular letter on the participation exemption regime regarding Gibraltar companies

llowing the European Court of Justice (ECJ) ruling of 2 April 2020 in case C-458-181, the Luxembourg direct tax authorities issued a circular letter (…

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