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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Pinsent Masons strengthens Luxembourg Investment Funds team with the arrival of Jennifer Burr

Multinational law firm Pinsent Masons has announced the appointment of Jennifer Burr as a Legal Director in its Investment Funds team in Luxembourg. She joins the firm with more th…

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Loyens & Loeff Luxembourg logo
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New Luxembourg tax bill on taxation of employee stock options

On 1 July 2026, the Luxembourg government submitted a bill to Parliament introducing a new tax regime for employee stock option plans implemented by qualifying innovative start-ups…

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DLA Piper annonce ses promotions 2026 au Luxembourg

DLA Piper annonce plusieurs promotions au sein de son bureau luxembourgeois : Amin Bouazza est promu counsel, Kateryna Lahodivets senior legal advisor et Melvin Tjon Akon senior kn…

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CMS Luxembourg logo
07/07/26
End of the MiCAR transitional regime on 1 July 2026: practic…

CMS sets out the practical impact of the end of the MiCAR transitional regi…

Loyens & Loeff Luxembourg logo
30/06/26
Luxembourg private funds organised as companies: How to make…

The typical legal form for a private fund is a limited partnership, a US-or…

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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 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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Bracing for Brexit: Luxembourg updates notification procedures for UK firms, UCIs and their managers in the ev…

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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Vade-mecum de la loi du 3 Février 2018 sur le bail commercial

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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CSSF extends the deadline for notifications in the context of Brexit

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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Luxembourg Budget 2020: Limitation of validity period of advanced tax agreements

The draft 2020 Luxembourg budget includes a proposal limiting the validity of advanced tax agreements issued before 1 January 2015.

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Modification unilatérale contrat de travail (non) – demande en cessation – délégué du personnel – Compétence d…

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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“Old” rulings, rule no more!

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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Draft law proposes to reintroduce favourable tax regime on capital gains on private land and dwellings

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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CSSF Has Updated its FAQs on Alternative Investment Fund Managers Relating to PRIIPs

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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Commission decision on Fiat ruling confirmed

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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The New Anti-fraud and Anti-abuse Assessment for Cross-border Conversions, Mergers and Divisions

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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Mandatory CSSF PRIIPs assessment

By 31 October 2019 at the latest, all Part II UCIs, SIFs and SICARs are required by the CSSF to complete the PRIIPs assessment form

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Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 2019

On 14 October 2019, the Luxembourg Government submitted the draft Budget Law for the year 2020 to the Luxembourg Parliament.

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Budget 2020: advance tax confirmations granted before 1 January 2015 no longer binding

On 14 October, the Luxembourg government filed the 2020 budget bill with the Luxembourg parliament.

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Competition update: Digital sector, provisional measures and competition law revision

At EU level, a number of developments took place over the summer regarding potential competition law infringements in the digital sector. 

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