As part of the gradual roll-out of a strengthened system for monitoring and…
Crypto investments are increasingly entering the mainstream. The Luxembourg…
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.
A digital world calls for digital assets. Investors’ interest in equity tokens as a new way to invest and get ownership in a company is on the rise.
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The Commission de Surveillance du Secteur Financier (the “CSSF”) has published on 9 October 2019 a press release in which it informs profess…
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The idea to tax the digital economy shifts slowly towards new taxation rights and new profit allocation rules that may affect more than just tech comp…
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On 9 October 2019, the OECD published a proposed unified approach to reform profit allocation rules (Pillar One of its working plan to address the tax…
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This is the second of a series of two briefing notes published by the Restructuring & Insolvency practice of Arendt on recent or ongoing legislati…
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On 3 July 2019, the ECJ published a judgment (C‑316/18 University of Cambridge v HMRC) clarifying whether input VAT relating to fees, p…
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Toute entreprise s’établissant au Luxembourg et exerçant, à titre principal ou accessoire, une activité indépendante dans le domaine du commerce,…
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On 24 September 2019, the EU General Court upheld the Commission’s decision that Fiat received unlawful State aid from Luxembourg, and at the same tim…
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The transition from the Euro OverNight Index Average ("EONIA") to a new interest rate based exclusively on actual transactions – the euro short-term r…
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On 21 June 2019, the International Labour Organization (“ILO”) adopted Convention No.190 concerning the elimination of violence and harassment in the …
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Vous trouverez ci-dessous une version à jour de la loi du 10 août 1915 concernant les sociétés commerciales dans sa version coordonnée par le règlemen…
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Banks and insurance companies have a growing number of accounts, safes, and insurance contracts which have been inactive for several years and which i…
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As environmental, social and governance (ESG) principles become increasingly mainstream and with asset managers under increasing pressure to embrace t…
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On 9 September 2019, the Luxembourg Finance Minister Pierre Gramegna and the United States (“U.S.”) Ambassador to Luxembourg exchanged ratification in…
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Regulation (EU) 2016/1011 of the European Parliament and of the Council of 8 June 2016 on indices and financial contracts or to measure the performanc…
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On 6 August 2018, Bill No. 7348 on inactive accounts, inactive safes and unclaimed insurance contracts (the ‘Bill’) was submitted to the Luxembourg Ch…
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Part 1 – Update on the upcoming reform of Luxembourg insolvency law
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Luxembourg is the largest European and the second largest worldwide fund domicile, due to its efficiency, flexibility and its professional, well-estab…
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On April 25, 2018, the European Commission published a proposal for a directive1 amending directive 2017/11322 by introducing…
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Acting in its role as prudential supervisor, the Commission de Surveillance du Secteur Financier(the “CSSF”), the Luxembourg financial supervisor…
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