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

Absence – remise du certificat médical dans les délais légaux (non) – faute grave (oui) – faute grave automati…

Le fait de ne pas respecter les dispositions de l’article L.121-6 (1) et (2) ne constitue pas toujours, à lui seul, une faute grave justifiant un lice…

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Update on the Implementation of Directive on Trade Secrets

Business secrets have long been poorly protected and difficult to defend compared to intellectual property rights (including patents, copyrights and t…

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Leave entitlements

On 11 January 2019, the Council of the Government approved a draft law on the amendment of articles L. 232-2 and L. 233-4 of the Luxembourgi…

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Law of 13 January 2019 Establishing the Register of Beneficial Owners

The law dated 13 January 2019 on the register of beneficial owners has been published on 15 January 2019 in the Luxembourg Official Journal and shall …

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UK FCA temporary permissions regime notification for EEA firms and fund managers

Following the announcement of the UK government at the end of last year of its intention to introduce a temporary permissions regime (TPR) for inbound…

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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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Reminder: supplementary pension schemes

The Chamber of Deputies of the Grand-Duchy of Luxembourg adopted on 1 August 2018 a law (hereinafter “the Law”) modifying the law of 8 June 1999 on su…

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Les clauses portant sur le droit de vote dans les pactes d’actionnaires

Dans nos précédents cahiers de MNKS (qui deviennent désormais les cahiers de PwC Legal) consacrés aux conventions d’actionnaires[1], nous avons briève…

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CJ rules that UK may unilaterally withdraw from Brexit (Wightman and others)

On 10 December 2018, the CJ issued its judgment in case Andy Wightman and others v Secretary of State for Exiting the European Union (C-621/18). …

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Regulation (EU) 2018/302 on geo-blocking now applicable

“Geo-blocking” designates the problem of customers not being able to buy goods and services from traders located in a different European Union (“EU”) …

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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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