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

New Rules for the Digital Economy (and other Economies too...)

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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OECD heading beyond the arm’s-length principle without ring-fencing the digital economy

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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Restructuring & Insolvency – Briefing note 2/2

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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Input Vat on Fees Relating to the Investment of Donations and Endowments

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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L’autorisation d’établissement

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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State aid update: EU General Court sets framework for the European Commission to enforce arm’s length transfer…

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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IBORs: EONIA to €STR transition started today

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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Ilo Violence and Harassment Convention, 2019 (No. 190)

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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Loi du 10 août 1915 concernant les sociétés commerciales (en vigueur au 1er octobre 2019)

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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Luxembourg to create new regime for dormant bank accounts and unclaimed insurance contracts

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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ESG: how can clients avoid 'greenwashing'?

As environmental, social and governance (ESG) principles become increasingly mainstream and with asset managers under increasing pressure to embrace t…

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Entry into Force of the US | Luxembourg Double Tax Treaty

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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Amendments to the Benchmark Regulation

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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Bill on Inactive Accounts, Inactive Safes and Unclaimed Insurance Contracts

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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Restructuring & Insolvency – Briefing note 1/2

Part 1 – Update on the upcoming reform of Luxembourg insolvency law

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Luxembourg parallel fund structures

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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New Rules for Cross-border Conversions, Mergers and Divisions. Scope and Main Sensitive Provisions

On April 25, 2018, the European Commission published a proposal for a directive1 amending directive 2017/11322 by introducing…

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The Luxembourg financial supervisory authority reminds supervised entities, of the relevance of money launderi…

Acting in its role as prudential supervisor, the Commission de Surveillance du Secteur Financier(the “CSSF”), the Luxembourg financial supervisor…

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Modification de la loi du 24 mai 2011 concernant l’exercice de certains droits des actionnaires aux assemblées…

Une version consolidée de la loi du 24 mai 2011 concernant l’exercice de certains droits des actionnaires aux assemblées générales des sociétés cotées…

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Law of 16 July 2019 implementing the Regulations on EuVECA, EuSEF, MMF and ELTIF and amending notably the Law …

The Luxembourg law implementing notably the Regulations (EU) 345/2013 on European venture capital funds, (EU) 346/2013 on European social entrepreneur…

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