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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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

Data protection impact assessments: new EDPS recommendations

On 6 July 2020, the European Data Protection Supervisor (EDPS) published a report on the use of data protection impact assessments (DPIAs) within EU i…

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The BlackRock VAT case: an impossible combination of artificial intelligence and the VAT exemption?

On 2 July 2020, the Court of Justice of the European Union (“CJEU”) ruled in the case of BlackRock Investment Management (UK) Ltd (C-231/19) that a “s…

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EU Parliament adopts Taxonomy Regulation

In recent years the European Union has paid increasing attention to sustainability in its policy- making particularly in the financial sector

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CSSF publishes two important texts on the provision of investment services in Luxembourg by third country inve…

On 2 July 2020, the Commission de Surveillance du Secteur Financier (the “CSSF”) published two important texts for third country firms provi…

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Clarifications of the rules governing the provision of investment services or performance of investment activi…

On 1 July 2020, the Luxembourg supervisory authority (the Commission de Surveillance du Secteur Financier - CSSF) issued the circular n°20/743 (the Ci…

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After the register of beneficial owners for companies, here comes the Luxembourg register for fiducies and tru…

On 1 July 2020, bill of law 7216B setting up a Luxembourg register of fiducies and trusts (the “RFT”), under the supervision of the Adm…

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Certain deadlines extended by financial sector laws during the crisis

On 7 May 2020, the Luxembourg Parliament adopted a new law extending certain deadlines during the crisis as provided for in various financial sector l…

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CSSF publishes list of third country equivalent jurisdictions

In the absence of an equivalence decision published by ESMA pursuant to MiFID II, the CSSF has the power to adopt its own equivalence decision.

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CSSF clarification on triggers for licence requirements in Luxembourg

A new CSSF Circular 20/743 provides more clarification on third country firms providing investment services or performing investment activities.

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Extension of measures concerning the holding of meetings in companies and extended period for the approval and…

Extension of the effects of the Grand Ducal Regulation of 20 March 2020 regarding the means used to hold general meetings and other meetings of compan…

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Luxembourg law extending measures relating to the holding of meetings of companies and other legal entities ad…

On 25 June 2020, the law extending crisis measures relating to the holding of meetings of companies and other legal entities after the end of the stat…

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Optional deferral of the EU Mandatory Disclosure Directive reporting obligations

On 24 June 2020, the Council of the European Union (the Council) adopted an amendment to the Mandatory Disclosure Directive ((Directive (EU) 2018/855)…

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CJ rules Luxembourg fiscal unity regime infringes EU law (B & others)

On 14 May 2020, the CJ delivered its judgment in case B and Others v Administration des contributions directes (C-749/18). The Court conclud…

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CJEU rules that free samples of OTC medicinal products can be provided to pharmacists

On 11 June 2020, the Court of Justice of the European Union (CJEU) confirmed that it is prohibited to distribute free samples of prescription-only med…

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Termination fees often subject to VAT

Following a ruling of the CJEU, termination fees in the event of early termination of a contract are often triggering VAT. Especially in B2C-situation…

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FATCA & CRS Reporting In Luxembourg: New Draft Bill Submitted To The Parliament

The proposed measures of the Draft Bill aim at bringing Luxembourg law into line with the evaluation of the Global Forum on Transparency and Exchange …

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EP10 - COVID-19: Recommendations of the European Systemic Risk Board by Mark Shaw

In this 10th episode, Partner Mark Shaw talks about some recommendations of the European Systemic Risk Board in the wake of the COVID-19 pandemic. The…

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COVID-19: The end of Luxembourg state of crisis – Corporate implications on corporate decisions

On 29 May 2020, a new draft law n°7605 has been presented to Parliament which will end the state of crisis as soon as it has become law and been publi…

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DAC6 and CRS deadline extensions – Update

Yesterday, the Luxembourg Finance Ministry reported that EU Member States have agreed on a compromise proposal for a Directive introducing an optional…

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Mergers: European Commission opens in-depth investigation into Air Canada's proposed acquisition of Transat Ai…

On 25 May 2020, the European Commission decided to open an in-depth investigation under the EU Merger Regulation into the acquisition of Transat by Ai…

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