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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Ready, respond, report: the Cyber Resilience Act’s reporting regime is here

From 11 September 2026, manufacturers of in-scope products with digital elements must report actively exploited vulnerabilities and severe cybersecurity incidents under the CRA. CM…

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Luxembourg’s proposed AI judicial-profiling offence: what practitioners need to know

Luxembourg draft bill no. 8721 would criminalise AI-assisted profiling of judges and court clerks from personal data in court decisions, with heavy fines. It is not in force: the C…

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Mandatory B2B VAT e-invoicing coming to Luxembourg

Luxembourg is preparing mandatory domestic B2B VAT e-invoicing. Reception obligations would start from 1 January 2028; issuance/transmission by 1 July 2028 at the latest (later for…

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17/09/26
Kids Act: EU-wide child online safety measures trailed

The European Commission will present EU Kids Act proposals this week to reg…

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15/09/26
EU fund managers: structuring considerations for Belgian Pri…

Where Belgian Private Privak investors invest in Luxembourg PE funds, struc…

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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

Joint ESA supervisory statement provides guidance on SFDR application timelines

On 25 February 2021, the European Supervisory Authorities (“ESAs”) published a joint supervisory statement (the “ESA Statement”) providing g…

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Key changes introduced by the Luxembourg law of 25 February 2021

The Luxembourg Parliament has adopted a law of 25 February 2021 (the “Law”) which notably amends the law of 12 November 2004 on the fight against mone…

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La détection des comportements criminels au sein des entreprises via les mécanismes de lutte contre le blanchi…

Les entreprises assujetties à la loi du 12 novembre 2004 relative à la lutte contre le blanchiment et le financement du terrorisme, ont été au fil du …

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To pay or not to pay ? That is the Question

COVID 19 : la jurisprudence luxembourgeoise s’est prononcée sur l’obligation de paiement du loyer par le preneur d’un bail commercial

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Significant VAT decision regarding company cars in Luxembourg

The Administration de l’Enregistrement, des Domaines et de la TVA (the Luxembourg VAT authorities) confirmed in Circular n°807 that :  …

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EU list of non-cooperative tax jurisdictions updated: Implications for Luxembourg taxpayers

Today, the EU Council updated the EU list of non-cooperative tax jurisdictions. The update is an important step as it directly impacts the scope of ap…

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Luxembourg legislator paves the way for the issuance of dematerialised securities using distributed ledger tec…

On 26 January 2021, a new Luxembourg law dated 22 January 2021 (the “2021 DLT Law”) entered into effect, amending the Luxembourg law of 6 April 2013 o…

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The Sky Is Not the Limit: Space Activities in Luxembourg

At the end of 2020, Luxembourg adopted the Act of 15 December 2020 on space activities (loi du 15 décembre 2020 portant sur les activités spatiales) (…

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Bill of law passed approving the Protocol to the Luxembourg-Russia Tax Treaty

At the request of the Russian authorities, Luxembourg and the Russian Federation agreed to amend the Treaty, signing the Protocol on 6 November 2020.&…

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CSSF – 2020 Survey related to the fight against money laundering and terrorist financing

The annual online survey for the year 2020 to collect standardised key information concerning money laundering and terrorist financing (“ML/CFT”) risk…

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Amendment to Insurance Contract Act in relation to Brexit

The Act of 19 December 2020(1) implementing the Budget Act 2021 introduced into the Insurance Contract Act(2) a new provision to secure the …

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Clarifications on the validity of insurance contracts concluded by UK insurance undertakings in a post-Brexit …

Validity of insurance contracts concluded by UK insurance undertakings in a post-Brexit context – Clarifications by the Luxembourg legislator

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Covid-19 and Commercial Lease Payments: Time for a Discount?

As the world continues to battle the Covid-19 pandemic, small businesses are struggling to survive, affected by successive lockdowns. Despite signific…

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Parallel structures: the Luxembourg solution

Parallel investment funds have increasingly become a preferred structure for sophisticated private equity fund managers seeking to access capital with…

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CSSF launches its 2020 survey collecting standardised key information concerning money laundering and terroris…

On 27 January 2021, the Luxembourg supervisory authority for the financial sector, the Commission de Surveillance du Secteur Financier (the …

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New law on payments to EU ‘black-list’ countries

On 28 January 2021, the Luxembourg Parliament approved bill of law n°7547 implementing measures concerning the non-tax-deductibility of interest and r…

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Measure denying the tax deduction of interest and royalties due to entities in blacklisted jurisdictions passe…

Yesterday, the draft law which introduces a measure denying under certain conditions the corporate income tax deduction of interest and royalty expens…

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Issuance and settlement of securities directly on blockchain: now a reality in Luxembourg

Last summer in one of our e-alerts, we shared our insights on the key features of the bill of law n°7637 allowing for registration of demate…

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CSSF: Marketing of Foreign UCIs other than the closed-ended type to retail investors in Luxembourg

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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Issuance of dematerialised securities using blockchain technology – Starting 26 January 2021, the new law of 2…

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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