Actualités et articles

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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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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

Publication of an enhanced version of regulations governing the newly created Luxembourg Register of beneficia…

​Elvinger Hoss Prussen publishes an enhanced[1] version of the regulations governing the RBO, comprising the original French version of the Luxem…

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Entrée en vigueur de la loi introduisant un jour de congé et un jour férié supplémentaires

Le 27 mars 2019, le projet de loi numéro 7399 portant modification des articles L. 232-2 et L. 233-4 du Code du travail et de l'article 28-1 de la loi…

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GDPR: CNPD Releases Black List of Processing Operations Subject to a Data Protection Impact Assessment (DPIA)

Further to Article 35(4) and (6) GDPR, the competent supervisory authority, i.e. the CNPD in Luxembourg, must establish a list of the types of process…

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BREXIT: Luxembourg takes additional steps to mitigate Brexit effects

Yesterday, a second draft law was released aiming at mitigating Brexit effects for the investment fund sector. It follows the first draft law on Brexi…

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Subscription Finance Cayman Islands - Luxembourg Analysis

The Cayman Islands and Luxembourg are two of the world’s leading investment funds jurisdictions. As fund structures develop it is increasingly common …

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Finance Bill 2019 | Important Tax Measures Foreseen

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

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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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Brexit: the Luxembourg emergency legislation

On 31 January 2019, the bill of law n°7401 (the “Bill”) was issued on measures to be taken in relation to the financial sector in case of the wit…

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Some Answers to Questions Raised by the Law on the Register of Beneficial Owners

The law dated 13 January 2019, on the Register of Beneficial Owners (the “Law”), entered into force on 1 March 2019. The Luxembourg regulation of 15 F…

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Entry into force of the RBE Regulation and update

The Grand-Ducal Regulation of 15 February 2019 on the registration, payment of administrative fees and access to information recorded in the register …

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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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