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 launches Arendt Play, Luxembourg’s leading knowledge sharing platform for finance and re…

Luxembourg, 27 May 2026 - Arendt announces the launch of Arendt Play, a digital learning platform designed to give organisations and professionals access to the very best of Arendt…

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Luxembourg case law (lower court): share premium reductions may become subject to (up to 15%) L…

The Luxembourg Administrative Tribunal (Case no. 45846a, 25 March 2026) ruled that a repayment of share premium to shareholders, absent a corresponding formal reduction of share ca…

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Implementation of CRD VI into Luxembourg law

The law of 5 May 2026 (the “Law”) implements inter alia Directive (EU) 2024/1619 amending the capital requirement directive (“CRD VI”) into Luxembourg law.

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27/05/26
Luxembourg adopts a new cyber and resilience framework with …

Luxembourg has adopted two parallel laws transposing the EU NIS 2 Directive…

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13/05/26
Luxembourg case law: ensure your structures comply with subs…

Two recent decisions from a French Administrative Court of Appeal and the L…

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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

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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Measure denying the tax deduction of interest and royalties to entities in blacklisted jurisdictions: scope up…

A draft law adopted by the Luxembourg Government in March 2020, which should be passed soon, will introduce a new Luxembourg tax measure denying under…

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The Luxembourg Double Tax Treaties Network

List of double tax treaties in force and in negotiation as of 23 November 2020.

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Non-application of the EU Participation Exemption Regime to Gibraltar Companies: Luxembourg Tax Implications C…

On 1 December 2020, the Luxembourg tax authorities issued Circular L.I.R. n°147/2, 166/2 and Eval. N°63 (“Circular”) related to the application of the…

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Budget 2021: tax measures

On 14 October 2020, the 2021 budget draft law (the “draft law”) was presented to Parliament. Given the current context of crisis, the Government decid…

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CSSF Carried Out a COVID-19 Thematic Review of Issuers’ Reporting

The COVID-19 pandemic has hit Luxembourg as other European countries since the beginning of the year 2020 and has adversely affected a number of issue…

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Luxembourg Competition Council imposes highest ever fine for resale price maintenance agreements

Luxembourg Competition Council imposes highest ever fine on Bahlsen and supermarket chains Cactus, Auchan and Delhaize for resale price maintenance ag…

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Sustainable Finance Disclosure Regulation: the CSSF confirms that the compliance date remains 10 March 2021

The Commission de Surveillance du Secteur Financier (the “CSSF”) has published a press release on 6 November 2020 confirming the d…

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FCA communication to Luxembourg-based entities about the UK temporary permissions regime

On 19 November 2020 the Luxembourg supervisory authority for the financial sector, the CSSF, issued press release 20/23 (the 20/23 Press Rel…

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Transfers following Schrems II: more clarity

On 11 November 2020, the EDPB published (in concept) its long-awaited recommendations concerning the transfer of personal data following Schrems II. M…

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CJEU: new developments in the realm of VAT recovery on dead deal costs

In the context of a prospective acquisition of shares in a company in the telecommunications sector, and with the intention of rendering taxable manag…

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CJEU clarifies legality of surveillance legislation for national security

Recently, the Court of Justice of the European Union (“CJEU”) ruled on case C-623/171 and the joined cases C-511/18, C-512/182 and C-520/183…

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ESG: Sustainability Related Disclosures Are you ready?

Regulation (EU) 2019/ 2088, on the sustainability–related disclosures in the financial services sector (“SFDR”) comes into effect on March 10, 2021. S…

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Comprendre le nouveau régime de télétravail

Depuis le début de la crise de Covid-19, le télétravail est devenu la règle pour un grand nombre de travailleurs. Il était donc devenu urgent d’en mod…

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EIOPA outlines approach on product oversight and governance

EIOPA published a paper on its approach to product oversight and governance requirements for insurance distributors and manufacturers

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Finally some practical EDPB guidance on how to make international data transfers lawful

After a long, four-month wait, we finally have recommendations from the European Data Protection Board (EDPB) on “supplementary measures” in the conte…

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