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

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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The Luxembourg-France Double Tax Treaty – amending Protocol signed on 10 October

On 19 August 2019, the new Luxembourg-France Double Tax Treaty (“DTT”) came into force following finalisation of each country’s ratification procedure…

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Projet de loi n°7348 sur les comptes inactifs, les coffres-forts inactifs et les contrats d'assurance en déshé…

Le 6 août 2018, le projet de loi n°7348 sur les comptes inactifs, les coffres-forts inactifs et les contrats d'assurance en déshérence a été déposé à …

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New CSSF communication in the context of Brexit for UK AIFMs

The CSSF has issued on 11 October 2019 a new press release (Press Release 19/48) in the context of Brexit and related mandatory communication by UK al…

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New communication from the CSSF to UK managers in the context of a hard Brexit

On 11 October 2019, the Luxembourg supervisory authority, the CSSF, issued a new press release in relation to the mandatory notification process in th…

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Equity tokens and shares: similar but not quite so

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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Luxembourg's national risk assessment of money laundering and terrorist financing is now available!

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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