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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.
On 9 April 2019, Luxembourg deposited its instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prev…
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On 31 May 2019, the OECD published its programme of work for developing a solution to the tax challenges arising from the digitalisation of the econom…
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On 25 April 2019, the law on the 2019 budget was passed by Luxembourg Parliament. The law mainly introduces the following corporate income tax measure…
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One of the consequences of the implementation of MiFID II into Luxembourg law is the creation of a new regime for third country firms providing invest…
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On 25 April 2019, the Chambre des Députés approved the Bill of Law 7450 as part of the draft Luxembourg budget for the 2019 financial year w…
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On Thursday 23 May 2019, the Luxembourg Supervisory Authority of the Financial Sector (Commission de Surveillance du Secteur Financier or CSSF) publis…
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Comme la responsabilité du salarié ne constitue pas un simple fait, susceptible d’aveu, mais une question de droit relevant de l’appréciation de la ju…
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On 27 March 2019, the CSSF issued Circular 19/714 ("Circular") which amends CSSF Circular 17/654 on IT outsourcing relying …
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On 19 May 2019, the Swiss corporate tax reform package TRAF (Tax Reform and AHV Financing) was approved by referendum.
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On 25 April 2019, the Luxembourg Parliament approved the budget law for 2019, which has been filed by the Luxembourg Government with the Luxembourg Pa…
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The CSSF amends CSSF circular 14/593 to reflect the fact that credit institutions now have the possibility to send TEST reporting files
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As we mentioned in our January and March newsletters, Luxembourg has implemented a so-called Register of Beneficial Owners (“RBO”), which went into ef…
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On 25 January 2019, Bill No 7402 (the "Bill") implementing Directive (EU) 2017/828 as regards the encouragement of long-term shareholder engagement (t…
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La loi du 12 avril 2019 mettant en place un cadre légal pour l'instauration de comptes épargne temps (CET) a été publiée dans le Mémorial le 24 a…
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On 30 April 2019, the ECJ confirmed that the investment court system (ICS) created by the free trade agreement between the EU and Canada (CETA) is in …
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Lorsqu’il décide de licencier, l’employeur doit convoquer le salarié à un entretien préalable dans les entreprises de plus de 150 salariés. A l’issue …
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Amongst the set of new tax measures, the law provides for the reduction of the corporate income tax rate and the optional application of t…
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The United Kingdom's planned exit from the European Union would result in it losing the fundamental freedoms guaranteed by the Treaty on the Functioni…
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On 29 March 2019, ESMA clarified benchmark disclosure obligations for UCITS in an updated version of its Q&A on the application of the UCITS …
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On 12 April 2019, the CSSF released its Circular letter 19/716 on the provision in Luxembourg of investment services or performance of investment acti…
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