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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Luxembourg regulator refines captive and reinsurance licensing processes

Luxembourg continues to consolidate its position as one of Europe’s premier hubs for captive insurance and reinsurance. With nearly 200 reinsurance undertakings, the Grand Duchy re…

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ABILWAYS Luxembourg devient SKOLAE Training

ABILWAYS Luxembourg annonce son changement d’identité et devient SKOLAE Training. Cette évolution s’inscrit dans le cadre du rapprochement d’ABILWAYS et de M2I, donnant naissance à…

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Arendt appoints new CIO

Arendt is pleased to announce that Olivier Ramlot has joined the firm as Chief Information Officer (CIO) as of 15 October 2025. With extensive experience, notably as CIO of BIL, Ol…

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03/12/25
Parliament’s finance committee passes amendments to the carr…

On 17 November 2025, the Luxembourg parliament published amendments to the …

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03/12/25
Are your crypto assets taxable in Luxembourg?

Crypto currencies and other crypto assets are increasingly being adopted by…

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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

Absences excusées – protection contre le licenciement – limite des 26 semaines atteinte (non)

L’article L.121-6 (1) et (2) du code du travail impose au salarié, incapable de travailler pour cause de maladie, l’obligation d’en avertir l’employeu…

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Corporate Tax Reform 2019

On 5 March 2019, the 2019 budget draft law was presented to Parliament. The draft law introduces mainly the following corporate income tax measures w…

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Finance Bill 2019: CIT reduction and optional extension of interest limitation rules on fiscal unity level

On 5 March 2019 the Luxembourg government filed the new finance bill n° 7450 (“Finance Bill”) with the Luxembourg parliament

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EU State aid investigation opened into Huhtamäki’s tax treatment in Luxembourg

On 7 March 2019, the European Commission announced the opening of a formal State aid investigation into three tax rulings granted by the Luxembourg ta…

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Luxembourg presents budget law 2019

On March 5th 2019, the Luxembourg Minister of Finance submitted to the Parliament the draft 2019 budget law (the "Budget"), which is expected to …

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Licenciement avec effet immédiat abusif – réparation des différents préjudices – modalités de calculs

L’employeur ne conteste pas que la salariée, qui avait une ancienneté de sept ans, a droit a droit à une indemnité compensatoire de préavis correspond…

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Register of beneficial owners: New Grand Ducal Regulation

The 4th EU AML Directive1, as amended by the 5th EU AML Directive2, requires each Member State of the EU inter alia to establish registers o…

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Luxembourg update: proposed interest deduction limitation at fiscal unity level and reduction of corporate inc…

On 5 March 2019, the government filed its 2019 budget bill of law. The proposed tax measures include a reduction of the corporate income tax rate and …

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Law implementing ATAD enters into force

The law of 21 December 2018 implements the EU Anti-Tax Avoidance Directive (“ATAD”), the aim of ATAD being to implement the BEPS (Base Erosion and Pro…

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VAT Circular on transactions between related parties

On 19 January 2019, the Luxembourg VAT authorities published Circular 790(“Circular”) to clarify Article 28 paragraph 3 of the Law of 12 February…

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Consequences of Brexit in the sphere of international data transfers

The National Commission for Data Protection (“Commission nationale pour la protection des données”, or “CNPD”) recently published a report on the cons…

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CJEU decides in Danish cases relating to beneficial ownership

On 26 February 2019, the Court of Justice of the European Union (“CJEU”) issued its decisions in six cases which deal with the interpretation of the P…

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CJEU clarifies abuse and beneficial ownership concepts under the Parent Subsidiary and Interest/Royalty Direct…

On 26 February 2019 the Grand Chamber of the Court of Justice of the European Union (“CJEU”) rendered 2 important judgments regarding the non-applicat…

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Brexit: New Luxembourg Bill of Law

On 31 January 2019, the Luxembourg Government submitted Bill 7401 to the Luxembourg Parliament regarding measures to be taken in relation to…

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Brexit : Delegation and UK temporary regimes

On 25 January 2019, the CSSF published a Press Release 19/05 on the delegation of investment management/portfolio management and/or risk man…

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Employment law: What’s new as of 1 January 2019?

As of 1 January, 2019 key employment law changes will enter into force: Increase of the minimum wage in Luxembourg  

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The Luxembourg Register of Ultimate Beneficial Owners - Practical Guidelines

On 15 February 2019, a Grand Ducal Regulation on the registration requirements, administrative fees and access to information in the Luxembourg regist…

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European Parliament approves framework for screening of foreign direct investments into the EU

On 14 February 2019 the European Parliament approved an European wide framework for the screening of foreign direct investments into the EU (the …

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Luxembourg Brexit Bill for the Financial Sector

On 31 January 2019, the Luxembourg finance minister introduced a bill (n° 7401) on measures to be taken in relation to the financial sector in the eve…

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Luxembourg ratifies the MLI

On 14 February 2019, the Luxembourg Parliament adopted Bill of law 7333 approving the text of the Multilateral Instrument ("MLI") signed in …

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