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

Fund finance lending: a practical checklist

In this chapter we have tried to set out some of the key issues that a lender and its counsel need to consider when entering into a typical subscripti…

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L'instauration d’un mécanisme de règlement des différends fiscaux bientôt en vigueur

Le 11 avril 2019, M. Pierre Gramegna, Ministre des Finances, a déposé le projet de loi n°7431 à la chambre des Députés qui vise à transposer en droit …

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Commitments MasterCard and Visa accepted by European Commission

The European Commission (the Commission) accepted commitments offered by MasterCard and Visa that would reduce inter-regional multilateral interc…

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Insurance companies: are you ready for IDD?

Getting ready for IDD requires advance preparation: two important areas include identifying affected employees and establishing training.

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ESMA updates AIFMD and UCITS Q&A

The European Securities and Markets Authority (ESMA) has published and updated version of its questions and answers (Q&A) documents related to the…

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Tax Dispute Resolution Mechanism: New Bill of Law

The Bill of Law 7431 ("Bill”) introduced by the Luxembourg government on 11 April 2019  implements the European Union (“EU”) Directive …

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Less than three months left for RBO filing!

The 4th EU AML Directive1, as amended by the 5th EU AML Directive 2, requires each Member State of the EU inter alia to establish registers …

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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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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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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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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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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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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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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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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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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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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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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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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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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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