On 28 January 2026, the Commissariat aux assurances (CAA) released circular…
On 6 January 2026, the Luxembourg Government released draft Bill n°8676 int…
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 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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On 11 April 2019, two laws dated 8 April 2019 were published in the Official Journal that make amendments to the Luxembourg laws governing various asp…
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On March 27th 2019, ESMA published new Questions & Answers on the Prospectus Regulation documents (“Q&A”) relating to Regu…
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