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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Linklaters elects Adrien Timmermans to partnership in Luxembourg

Linklaters in Luxembourg is pleased to announce the election of Adrien Timmermans to the partnership, effective 1 May 2026.

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Arendt appoints new Co-Chairs and re-elects Managing Partner

Arendt today unveils a renewed senior leadership team that will take office on 1 April for a three-year term.

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Luther Luxembourg strengthens its leadership team: Euryale Didillon promoted to Partner

Luther is pleased to announce the promotion of Euryale Didillon to Partner.

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18/03/26
Strengthening the systems for monitoring and enforcing compl…

As part of the gradual roll-out of a strengthened system for monitoring and…

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12/03/26
Luxembourg retail fund can now have crypto exposure - And wh…

Crypto investments are increasingly entering the mainstream. The Luxembourg…

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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

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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Episode 9 - COVID-19 Webcast - Focus on Market Abuse During the COVID-19 Pandemic

This is the ninth episode of our COVID-19 webcast series. In this episode Partner Mark Shaw wants to talk more about market abuse durin…

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Avez-vous déjà pensé à concéder une emphytéose ou un droit de superficie sur votre terrain plutôt que de le cé…

Le territoire du Grand-Duché étant exigu et la pression démographique, forte, la valeur des terrains augmente rapidement.

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Special serie COVID-19 - n°9 Covid-19 - A comeback of earn-outs in M&A deals?

In the context of the COVID-19 outbreak, most companies are currently facing unprecedented legal issues within their organisations. As a result, they …

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The modification of a vertical tax consolidation group into a horizontal tax consolidation group does not end …

On 14 May 2020, the Court of Justice of the European Union (“CJEU”) ruled on the Luxembourg tax consolidation regime and took a very positive decision…

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European Commission requests Luxembourg to amend its tax rules on foreign securitisation enterprises & its…

Yesterday (15 May), the European Commission sent 2 letters of formal notice to Luxembourg relating to securitisation, one objecting to more heavy tax …

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Approval of annual accounts during state of emergency

The aim of the law is to extend the filing and publication deadlines for annual accounts, consolidated accounts and related reports as well as the hol…

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