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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.
DAC 6, the sixth amendment to the Directive on Administrative Cooperation (“DAC 6”) requiring so-called tax intermediaries to report, on a mandat…
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On 16 October 2019, the European Banking Authority (EBA) issued an Opinion concerning one of the most important features of the Payment Services Direc…
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Following its June opinion on the possibility for national competent authorities to work with payment service providers and relevant stakeholders and …
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Tribunal d’Arrondissement de et à Luxembourg - Jugement civil n° 2019TALCH20/00009 du 17 octobre 2019, rôle n° 164577
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Whilst the newly created Register of beneficial owners of companies and other legal entities has recently been implemented in Luxembourg by the law da…
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The growth of investment products pursuing of environmental, social and governance (ESG) objectives is well documented, and it is estimated that funds…
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L’actualité législative soutenue en matière de lutte contre le blanchiment d’argent et le financement du terrorisme, faisant écho à l’actualité des mé…
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The world of alternative investment funds was not the primary target of the Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (…
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On 24 September 2019, the General Court upheld the Commission’s decision that Fiat had received unlawful State aid from Luxembourg, and at the same ti…
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On 14 October 2019, the finance minister presented a bill on the 2020 budget (the “Bill”). The Bill includes inter alia tax provisions, one of which c…
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On 15 July 2019, the CSSF published two press releases (19/331 and 19/342 ) directed at (i) UK firms and (ii) UCITS management companies and…
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Issu de la loi du 3 février 2018 entrée en vigueur le 1er mars de la même année (la « Loi de 2018 »), le nouveau régime applicable aux baux …
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Following the extension of the delay within which the United Kingdom (“UK”) is to leave the European Union (“EU”), the Commission de Surveillance…
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The draft 2020 Luxembourg budget includes a proposal limiting the validity of advanced tax agreements issued before 1 January 2015.
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Par requête déposée au greffe de la Cour d’appel à la date du 19 juillet 2018, A.) a relevé appel de l’ordonnance précitée et il demande à voir dire q…
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Luxembourg Minister of Finance Pierre Gramegna has presented the Luxembourg government’s budget bill for year 2020 to the Luxembourg Parliament today …
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On 23 October 2019, the Luxembourgish Parliament (“Chambre de Députés”) published a draft law reintroducing the favourable tax relief regime for capit…
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The Luxembourg financial supervisory authority (Commission de Surveillance du Secteur Financier, “CSSF”) issued on 27 September 2019 a new version of …
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In a judgment of 24 September 2019, the General Court of the European Union (“Court”) dismissed actions brought by Luxembourg and Fia…
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In April 2019 EU institutions approved the text of the new directive amending directive 2017/1132(1) by introducing procedures governing the…
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