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

CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax

CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax if they are comparable to domestic pension funds (College Pension…

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AMLD V Implementation

In the context of the implementation process of AMLD V1, on 8 August 2019, the Luxembourg government introduced a draft Bill of Law2 (“Bill …

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Regulation amending the Benchmarks Regulation published

Regulation (EU) 2019/2089 of the European Parliament and of the Council of 27 November 2019 amending Regulation (EU) 2016/1011 (the “Benchmarks Regula…

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Autorités européennes de surveillance - Légalité et contrôle juridictionnel de leur activité

Le 4 décembre 2019, le Conseil d’Etat français a, à la requête de la Fédération bancaire française, saisi la Cour de justice de l’Union européenne (CJ…

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Reaching year-end, here are the latest AML communications from the CSSF

The Commission de Surveillance du Secteur Financier (the “CSSF”) has communicated several press releases related to the fight against money …

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Buying alliances in Europe are under threat

On Monday 18 November 2019 the Dutch Authority for Consumers and Markets ("ACM") announced that the regulator had dawn raided several large traders in…

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CJ rules on assessment of abusive practices and refusal to grant VAT deduction (Kuršu zeme)

On 10 July 2019, the CJ delivered its judgment in the case Kuršu zeme (C-273/18). The Latvian company SIA Kuršu zeme deducted input VAT charged to it …

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New transparency rules in Luxembourg

New transparency rules in Luxembourg: identification of the beneficial ownership of trusts, fiducies and of similar legal arrangements and registratio…

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Upcoming Phased-in Implementation Timeline of SFTR

The Securities Financing Transaction Regulation n°2015/2365 of 25 November 2015 (“SFTR”) aims to enhance the transparency of markets in securities fin…

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PLUS: a new service offered by the Luxembourg Stock Exchange to comply with the hyperlink requirements of the …

The Luxembourg Stock Exchange has launched a new service, named PLUS for Perma Link Upload Service, to help issuers in referencing their documents via…

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DAC 6 Update - Where European jurisdictions stand regarding implementation?

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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PSDII: migration to SCA by 31 December 2020

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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Strong customer authentication for e-commerce card payment transactions: an EU harmonised extension of 14 mont…

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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Contentieux entre actionnaires et administrateurs

Tribunal d’Arrondissement de et à Luxembourg - Jugement civil n° 2019TALCH20/00009 du 17 octobre 2019, rôle n° 164577

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New Version of the Bill Establishing a Register of Fiduciary Contracts and Trusts

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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Solutions to the Lack of Taxonomy and Policing for Responsible Investment Products

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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Relever le défi de la lutte contre la criminalité financière, tout en restant un acteur engagé du développemen…

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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Upcoming FATCA - CRS Issues: What the Alternative Fund Industry Needs to Know

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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General Court sets framework for the Commission to enforce arm’s length transfer pricing under State aid rules…

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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Bill Affecting Luxembourg Tax Rulings Issued Before 1 January 2015

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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