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

EU Crowdfunding Regulation adopted by European Parliament

The European Parliament has adopted the Regulation on European Crowdfunding Service Providers for Business, which shall enable crowdfunding platforms …

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Securitisation Regulation | Elements of New Regime enter into Force

Following the publication in the EU Official Journal of seven technical standards relating to Regulation (EU) 2017/2402 of 12 December 2017 …

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New rules on online platform transparency

New EU platform-to-business rules aimed at enhancing transparency of online platforms for business users are now applicable. Implementation of certain…

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Les mesures sociales en droit du travail parues depuis le début de la crise COVID-19

L'émergence sanitaire du COVID-19 exige une attention particulière de la part des employeurs et des responsables des ressources humaines des entrepris…

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COVID-19: Luxembourg extends the possibility to hold company meetings remotely until 30 June 2021

Since the Covid-19 pandemic continues to impact the good governance of legal entities, the Luxembourg Government decided to extend the possibility for…

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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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