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

State Aid/WTO CJ rules that exemption from real estate transfer tax in the context of a restructuring within a…

On 19 December 2018, the CJ issued its judgment in case Finanzamt B v A-Braueri (C-374/17). The case deals with a request made by A-Brauerei conc…

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Luxembourg to Set Up Central Register of Beneficial Owners

On December 18, 2018 the Luxembourg Parliament adopted Draft Bill of Law n° 7217 providing for the establishment of a Register of Beneficial Owners to…

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Long-term sick leave and progressive return to work

The Law of 10 August 2018 amends the Labour Code and the Social Security Code by implementing new provisions regarding the maintaining of th…

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Luxembourg tax update: tax policy of the new government and update on ATAD implementation

On 5 December 2018, the new Luxembourg government was installed. Its policy program for the coming years includes, on the tax side, a further dec…

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CJEU Denies SPC for Medical Devices Incorporating an Ancillary Active Ingredient

The Court of Justice of the European Union (CJEU) recently ruled that, unlike medicinal products, medical devices incorporating an ancillary drug subs…

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The Luxembourg register of beneficial owners (“BOs”) for legal entities, here it comes!

On 18 December 2018, the bill of law 7217 setting up a register of BOs of Luxembourg legal entities (the so-called “RBE”) has been passed in Parliamen…

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Social elections in 2019

The social elections will take place on  12 March 2019. These elections will be governed by the   Grand-Ducal Regulation of 11 Septembe…

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Luxembourg implements the Anti-Tax Avoidance Directive (ATAD)

Yesterday, the Luxembourg draft law implementing the EU Anti-Tax Avoidance Directive (“ATAD”) was passed by the Parliament. While the main purpose of …

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Luxembourg law implementing Directive EU 2015/849 - creation of a central register of beneficial owners of com…

Yesterday, the Luxembourg Parliament adopted the law creating a central register of beneficial owners of companies and legal entities (the “Law”). Thi…

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New law on European investigation order in criminal matters

By a Law of 1 August 2018 ("Law"), Luxembourg transposed into national law Directive 2014/41/EU on the European Investigation Order in crimi…

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Travail: ce qui change au 1er janvier 2019

A compter du 1er janvier 2019 le salarié aura droit à l’indemnité pécuniaire de maladie limitée à un total de 78 semaines.  Attention, le contrat…

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Brexit : le Royaume-Uni peut enclencher seul la marche arrière

Par son arrêt de ce jour (07.12), la Cour de justice de l’Union européenne, siégeant en assemblée plénière, a suivi son avocat général en reconnaissan…

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Preliminary opinion of EU Court of Justice suggests that United Kingdom could still avoid Brexit

On 4 December, EU Court of Justice Advocate General Campos Sánchez-Bordona concluded that the United Kingdom may unilaterally withdraw its intention t…

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New tax measures revealed in the coalition agreement published by the future government – ATAD Bill amendments…

Further to the elections for Parliament held in October this year, the former ruling coalition between the liberal, ecological and socialist parties e…

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Protection des données à caractère personnel et surveillance des salariés

Depuis le 25 mai 2018, le Règlement (UE) 2016/679 du Parlement européen et du Conseil du 27 avril 2016 relatif à la protection des personnes physiques…

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Brexit: What does the Withdrawal Agreement mean for financial services?

On 13 November 2018, the EU and UK negotiators reached an agreement on the conditions for the withdrawal of the UK from the EU (the Withdrawal Agreeme…

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CSSF Circular 18/698: impact on IT organisation and (cloud based) outsourcing for investment fund managers

IT is key. This is not the slogan of an IT service provider but one of the lessons to be drawn from the CSSF Circular 18/698. Investment fund managers…

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The clauses relating to the exercise of power within the company

In our previous « MNKS booklet » dedicated to shareholders’ agreements[1], we briefly described the main contractual and statutory clauses t…

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Qualité de cadre supérieur, critères (oui) – paiement des heures supplémentaires (non)

Aux termes des articles L. 162-8(3) et L.211-27(5) du code du travail, « Sont considérés comme cadres supérieurs « les salariés disposant d’un salaire…

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Brexit relocations: The view from CMS Luxembourg

Luxembourg’s well-established reputation as a leading financial centre makes it a natural candidate for financial companies weighing their Brexit relo…

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