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

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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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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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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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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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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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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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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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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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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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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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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