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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27/05/26
27/05/26
Arendt launches Arendt Play, Luxembourg’s leading knowledge sharing platform for finance and re…

Luxembourg, 27 May 2026 - Arendt announces the launch of Arendt Play, a digital learning platform designed to give organisations and professionals access to the very best of Arendt…

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27/05/26
27/05/26
Luxembourg case law (lower court): share premium reductions may become subject to (up to 15%) L…

The Luxembourg Administrative Tribunal (Case no. 45846a, 25 March 2026) ruled that a repayment of share premium to shareholders, absent a corresponding formal reduction of share ca…

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21/05/26
21/05/26
Implementation of CRD VI into Luxembourg law

The law of 5 May 2026 (the “Law”) implements inter alia Directive (EU) 2024/1619 amending the capital requirement directive (“CRD VI”) into Luxembourg law.

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27/05/26
Luxembourg adopts a new cyber and resilience framework with …

Luxembourg has adopted two parallel laws transposing the EU NIS 2 Directive…

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13/05/26
Luxembourg case law: ensure your structures comply with subs…

Two recent decisions from a French Administrative Court of Appeal and the L…

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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

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30/11/18
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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30/11/18
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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26/11/18
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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23/11/18
The Luxembourg registers of beneficial owners (“BOs”) expected soon, so get ready!

The enactment on 30 May 2018 of EU Directive 2018/843 on the prevention of the use of the financial system for the purposes of money laundering or ter…

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22/11/18
Only one month left to reduce 2018 net wealth tax liability

Luxembourg corporate taxpayers can, upon request and under certain conditions, benefit from a reduction of the Luxembourg net wealth tax (NWT). One of…

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21/11/18
Interesting changes in relation to applicable cooperation requirements with the Luxembourg Financial Intellige…

Professionals subject to the law of 12 November 2004 relating to the fight against money laundering and terrorist financing, as amended (the AML …

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21/11/18
LuxSE Securities Official List (SOL)

Since 12 January 2018, the Luxembourg Stock Exchange (LuxSE) has allowed the admission of securities, as defined by the LuxSE rulebook (the Ruleb…

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21/11/18
Insubordination – ton déplacé – faute – licenciement avec préavis abusif (non)

La Cour constate qu’il résulte de l’avenant au contrat de travail du 14 juin 2010 que si jusqu’à cette date, A était employé « à raison de 16h/semaine…

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19/11/18
Luxembourg and France launch the ratification procedure of their new tax treaty – Will the new treaty become a…

Luxembourg and France have started the ratification process of the new double tax treaty (“DTT”)they signed on 20March 2018. For the new&nbs…

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16/11/18
Transposition into Luxembourg Law of the European Directive on insurance distribution: what are the changes?

The law of 10 August 2018[1] has transposed the Directive (EU) 2016/97 of the European Parliament and of the Council of the European Union of 20 Janua…

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15/11/18
CJEU: Open door for VAT recovery on transaction costs in case of share disposal

On 8 November 2018, the Court of Justice of the European Union (“CJEU”) released its decision in the C&D Foods Acquisition ApS case (C-502/17) con…

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14/11/18
CJEU doesn't like the taste of copyright

Today, the Court of Justice of the European Union ("CJEU") decided that the taste of a food product is not eligible for copyright protection.

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13/11/18
CDD requalifié en CDI – licenciement oral (oui)

L’article L.121-2 du Code du travail pose le principe général, selon lequel le recours au contrat à durée indéterminée est le principe en droit du tra…

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Loyens & Loeff Luxembourg logo
12/11/18
CJEU: VAT on share disposal costs recoverable in certain cases

VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in …

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05/11/18
Business Licence Reform in Luxembourg: What's New?

On 30 July 2018, the law of 18 July 2018 (the “Law of 2018”) amending the law of 2 September 2011 regulating access to the craftsman, tradesman, indus…

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05/11/18
Capital Call Facilities – LPA and side letter review

"Capital call" facilities (also known as "subscription line" facilities) are facilities made available to funds (often on a revolving credit basis and…

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30/10/18
GDPR in Luxembourg : the date protection act

The General Data Protection Regulation (“GDPR”) took direct effect in Luxembourg on 25 May 2018, but since it allows EU Member States latitude in spec…

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30/10/18
Licenciements successifs – arrangement entre parties – arrangement equivoque

Si un employeur qui a résilié le contrat ne peut plus revenir unilatéralement sur sa décision, il est néanmoins admis que les parties peuvent d’un com…

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26/10/18
Précisions utiles concernant les demandes de renseignements en matière de droit de la concurrence

Une demande de renseignements, émise par le Conseiller désigné du Conseil de la concurrence dans le cadre d’une enquête en matière de pratiques antico…

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25/10/18
Focusing on Funds - AIFMD pre-marketing proposals

This Focusing on Funds update looks at the hot topic of funds marketing and proposals for a pre-marketing regime for alternative investment funds.&nbs…

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