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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27/05/26
27/05/26
Arendt launches Arendt Play, Luxembourg’s leading knowledge sharing platform for finance and re…

Luxembourg, 27 May 2026 - Arendt announces the launch of Arendt Play, a digital learning platform designed to give organisations and professionals access to the very best of Arendt…

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27/05/26
27/05/26
Luxembourg case law (lower court): share premium reductions may become subject to (up to 15%) L…

The Luxembourg Administrative Tribunal (Case no. 45846a, 25 March 2026) ruled that a repayment of share premium to shareholders, absent a corresponding formal reduction of share ca…

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21/05/26
21/05/26
Implementation of CRD VI into Luxembourg law

The law of 5 May 2026 (the “Law”) implements inter alia Directive (EU) 2024/1619 amending the capital requirement directive (“CRD VI”) into Luxembourg law.

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27/05/26
Luxembourg adopts a new cyber and resilience framework with …

Luxembourg has adopted two parallel laws transposing the EU NIS 2 Directive…

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13/05/26
Luxembourg case law: ensure your structures comply with subs…

Two recent decisions from a French Administrative Court of Appeal and the L…

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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

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10/06/19
The Amended Luxembourg PE Definition: Is There Really Something New?

The 2019 tax reform implements the EU Anti-Tax Avoidance Directive (“ATAD”) and other Base Erosion and Profit Shifting (“BEPS”) related measures into …

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07/06/19
Luxembourg Rules on Exchange of Information upon Request: A New Chapter

On 14 March 2019, less than one month after the law of 25 November 2014 on exchange of information upon request (the “2014 Law”) was amended in order …

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07/06/19
Acquisition of shares: No abuse of dominance

By Decision 2019-R-01 of 15 March 2019, the Competition Council (“Council”) dismissed the complaint filed against Encevo S.A. (“Encevo”), En…

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06/06/19
Luxembourg Ratifies the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosi…

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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03/06/19
Tax Challenges of the Digitalisation of the Economy – new OECD work programme

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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03/06/19
Corporate Tax Reform 2019 – Part 2

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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31/05/19
Third country firms providing investment services on a cross-border basis – challenging times

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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31/05/19
Approval of the 2019 Budget Law

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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30/05/19
CSSF issues new guidance on the AML/CFT Investment Fund Questionnaire

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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29/05/19
Dégâts sur véhicules de fonction – responsabilité de l’employé – risques engendrés par l’employeur – reconnais…

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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28/05/19
Cloud computing infrastructure

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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21/05/19
Swiss Corporate Tax Reform approved to provide legal certainty

On 19 May 2019, the Swiss corporate tax reform package TRAF (Tax Reform and AHV Financing) was approved by referendum.

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20/05/19
2019 Budget Law | Important Tax Measures Foreseen

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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17/05/19
Reminder for upcoming legal reporting to the CSSF

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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16/05/19
RBO: Deadline is Fast Approaching!

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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10/05/19
The Luxembourg Bill Implementing Srd II as Regards the Encouragement of Long-Term Shareholder Engagement

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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10/05/19
Flexibilité dans la gestion du temps de travail?

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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07/05/19
European Court of Justice Confirms the Validity of the CETA Dispute Resolution Mechanism

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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03/05/19
Le "Congé Extraordinaire", une pratique très discutable

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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29/04/19
Luxembourg 2019 budget law introducing new tax measures passed

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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