As part of the gradual roll-out of a strengthened system for monitoring and…
Crypto investments are increasingly entering the mainstream. The Luxembourg…
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.
On 23 December 2020, the Luxembourg financial sector supervisory authority (the CSSF) published the Regulation N° 20-10 laying down the implement…
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The law of 22 January 2021 (the “2021 Law”) modernises Luxembourg’s legal framework on the issuance of dematerialised securities by expressly confirmi…
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The purpose of the draft law 7723, submitted to the Luxembourg Parliament (Chambre des Députés) on 27 November 2020 (the “Draft Law”) is to:
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On 20 January 2021, the Court of Justice of the European Union (CJEU) gave its ruling in a case that raised the question of whether the provision of a…
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On 24 December 2020, the CSSF announced that it will roll-out its annual AML online survey for the year 2020 (the “Survey”) on 15 February 2…
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We would like to remind you that on 15 February 2021, the CSSF will launch its annual online survey on the fight against money laundering and terroris…
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The Luxembourg law of 11 January 2008 on transparency requirements for issuers (Transparency Law), supplemented by the Grand-Ducal Regulation of 11 Ja…
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On 8 January 2021, the Luxembourg tax authorities (LTA) issued highly anticipated guidance with respect to the application of article 168 bis of Luxem…
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In December last year the European Commission published its much anticipated draft Digital Markets Act.
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It is therefore important to review the VAT treatment of cross-border transactions with the UK. Below you will find a brief summary of the main change…
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On 8 January 2021, the Luxembourg direct tax authorities issued the Circular n°168bis/1 which clarifies the provisions of article 168 bis of the Luxem…
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On 8 January 2021, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the “Circular”) in order to provide guidance on the interpretatio…
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With the end of the transition period as of 1 January 2021, the UK officially became a third country with respect to the EU, meaning that the EU VAT D…
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On 23 December 2020, the Luxembourg Budget Law was published in the Mémorial (“the Law”). It contains some tax measures aiming at promoting…
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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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The Commission de Surveillance du Secteur Financier (the CSSF), has issued a communication (the CSSF Communication) to inform inve…
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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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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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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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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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