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

New act on professional payment guarantees

The law of 10 July 2020 on professional payment guarantees has just been published and will enter into force on 17 July 2020. It provides for the crea…

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Introduction of a new creditor-friendly instrument in the Luxembourg toolbox: the professional guarantee of pa…

On 1 July 2020, the Luxembourg Parliament adopted a new law relating to professional payment guarantees (the “Law”) or garantie professionnelle d…

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MiFID II: Third country (national) regime – a first list of "equivalent" jurisdictions and territorial scope c…

On 1st July 2020, the CSSF released its Circular 20/743, thereby partially amending Circular letter 19/716. On the same day, the CSSF also enacte…

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DAC 6 / CRS / FATCA: Luxembourg bill of law issued to postpone reporting obligations and deadlines

On 6 July 2020, the Luxembourg government issued bill of law N°7625 implementing into domestic law Council Directive (EU) 2020/876 of 24 June 202…

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COVID-19: Luxembourg extends DAC6, CRS and FATCA reporting deadlines

Yesterday, the draft law implementing the optional deadline extensions of EU Directive of 24 June 2020 (the “Directive”) amending the EU Directive on …

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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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