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

Luxembourg - ESG update

Creation of a new CSSF fast track procedure for fund managers when implementing EU ESG rules

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Europe At a Glance newsletter (December 2020)

In this edition we look at the revised and updated financial support measures provided by governments.

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CSSF press release relating to central administration internal governance and risk management for investment f…

The Commission de Surveillance du Secteur Financier (the « CSSF») published on 7 December 2020 the following circular letters relating …

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Adoption of New Secondment Act

On 9 December 2020, the Luxembourg Parliament adopted a new secondment act, the purpose of which is to transpose into national law Directive (EU) 2018…

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ESMA Guidelines on performance fees in UCITS and certain types of AIFs

On 3 April 2020, ESMA eventually released its much-anticipated final report on guidelines on performance fees in UCITS and certain types of AIFs, incl…

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Luxembourg 2021 budget law passed, new tax measures introduced

On 15 December 2020, the Luxembourg Parliament approved the 2021 budget bill.

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Regulatory certainty for the investment fund industry in view of the forthcoming end of the transitional perio…

The CSSF reminds market participants that passporting rights will be terminated as of 31 December 2020 at midnight and therefore be lost as of 1 Janua…

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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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