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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Plus d'actualités et d'articles

ELTIF Reform European Commission publishes consultation

On 19 October 2020, the European Commission published a public consultation on the review of the European long-term investment fund (ELTIF) regulatory…

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Consumer law class action

Bill of law 7650 (“Bill ”), which was recently presented by the Government, aims to introduce a class action procedure allowing for the compensat…

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Redeployment of employees: what’s new for employers?

In 2016, the Luxembourg legislator reformed the redeployment procedure applicable in the Grand Duchy of Luxembourg (“procédure de reclassement” in Fre…

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Luxembourg Lower Court Delivers Judgment on the Scope of Hidden Dividend Distributions

In its judgment handed down on 25 September 2020, the Lower Administrative Court (Tribunal Administratif) considered the scope of hidden dividend dist…

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New Luxembourg Draft Law Transposing CRD V and BRRD II

The purpose of the draft law 7638, submitted to the Luxembourg Parliament (Chambre des Députés) on 27 July 2020 (the “Draft Law”) is to transpose into…

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The draft Budget Law for the year 2021 is released!

On 14 October 2020, Luxembourg's Minister of Finance, Pierre Gramegna, tabled before the Parliament the draft budget law for the year 2021 (the “Draft…

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Budget 2021: various tax measures to address the impact of the COVID-19 pandemic and support a sustainable rec…

ON 14 OCTOBER 2020, THE LUXEMBOURG GOVERNMENT FILED BUDGET BILL 7666 WITH THE LUXEMBOURG PARLIAMENT

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2021 Budget – Tax measures

On 14 October 2020, the 2021 budget draft law was presented to Parliament. The Government decided that the time was not right to increase taxes and/or…

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The Court of Justice of the EU clarifies the assessment of position marks for services

The Court of Justice of the EU recently clarified the criteria to take into account when assessing the distinctive character of a position mark applie…

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OECD releases updated Pillar Two proposal for global minimum effective taxation

On 12 October 2020, the OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitali…

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OECD releases updated Pillar One blueprint on new taxing right for market jurisdictions

On 12 October 2020, the OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitali…

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Beneficial owner information: CJEU asked for preliminary ruling affecting justifications to temporarily restri…

IN A PENDING CASE AGAINST LUXEMBURG BUSINESS REGISTERS, THE LUXEMBOURG DISTRICT COURT SUBMITTED A REFERRAL TO THE COURT OF JUSTICE OF THE EUROPEAN UNI…

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Advocate General’s Opinion in “State of the Grand Duchy of Luxembourg v B” (joined cases C-245/19 and C-246/19…

In October 2016, the Spanish tax authorities sent an initial request for information to the Luxembourg tax authorities concerning an artist residing i…

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Exchange of information in tax matters upon request: relevant CJEU decision

On 6 October 2020, the Court of Justice of the European Union (CJEU) rendered its judgement in Joined Cases C-245/19 Luxembourg State v B and C-246/19…

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CSSF: ESMA guidelines on liquidity stress testing in UCITS and AIFs

In the midst of the COVID-19 crisis, liquidity risk management is certainly a topical question, as it is meant to prepare a fund for a crisis so that …

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EU list of non-cooperative jurisdictions for tax purposes: Anguilla and Barbados added, Cayman Islands and Oma…

In a press release issued on 6 October 2020, the Council of the EU announced its decision to make changes to the EU list of non-cooperative jurisdicti…

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Liquidity Stress Testing: the CSSF applies the ESMA Guidelines

The Luxembourg supervisory authority for the financial sector, the CSSF, issued on 29 September 2020 a new circular regarding the ESMA Guidelines on l…

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Luxembourg government introduces draft bill to modernise and enhance arbitration in the Grand Duchy

On 15 September 2020, the Luxembourg government published its draft bill no. 7671 to modernise the Luxembourg arbitration rules.

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Tenue des réunions dans les sociétés et autres personnes morales

Alors que la pandémie de coronavirus continue à avoir un impact sur la bonne gouvernance des sociétés et autres entités juridiques, le projet de loi 7…

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Réglement « Platform to Business » : nouvelles obligations pour les plateformes en ligne visant à la protecti…

Le 12 juillet 2020 est entré en vigueur le Règlement P2B (Règlement UE 2019/1150), fixant des règles visant à garantir l’équité et la transparence dan…

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