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

CMS Luxembourg logo
Lire plus
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…

Lire plus
DLA Piper Luxembourg logo
Lire plus
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…

Lire plus
Arendt logo
Lire plus
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…

Lire plus
Pinsent Masons Luxembourg logo
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…

Loyens & Loeff Luxembourg logo
15/09/26
EU fund managers: structuring considerations for Belgian Pri…

Where Belgian Private Privak investors invest in Luxembourg PE funds, struc…

Dotted texture left
Dotted texture left

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.

Dotted texture right

Plus d'actualités et d'articles

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 …

Lire plus
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…

Lire plus
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…

Lire plus
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…

Lire plus
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…

Lire plus
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…

Lire plus
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…

Lire plus
The German Federal Tax Court limits German CFC rules and anti-abuse provisions to wholly artificial arrangemen…

In a decision of the German Federal Tax Court (GFTC) from 13 June 2018 (Decision I R 94/15 published on 17 October 2018), the GFTC ruled, among other …

Lire plus
Allongement de la période d’indemnisation de 52 semaines à compter du 1er janvier 2019

La loi du 10 août 2018 modifiant le Code du travail et le Code de la sécurité sociale en matière de maintien du contrat de travail et de reprise progr…

Lire plus
Licenciement économique – suppression de poste

Si le chef d’entreprise est seul responsable du risque assumé, il bénéficie corrélativement du pouvoir de direction et il décide seul de la politique …

Lire plus
Money Market Funds | CSSF FAQ

The CSSF published its first Frequently Asked Questions (“FAQ”) concerning the Money Market Fund Regulation (“MMFR”) on August 28th 201…

Lire plus
Fallback benchmarks for main IBORs: consultation published by ISDA

ISDA, the International Swaps and Derivatives Association, is planning to amend certain “floating rate options” in the 2006 ISDA Definitions in order …

Lire plus
Les coopérations entre entreprises sous l’angle du droit de la concurrence et conférence concurrence FEDIL du …

Les limites entre le légal et l’illégal peuvent être très fines, ce qui peut être constaté en matière d’accords de coopération entre entreprises. Sur …

Lire plus
ECJ: VAT on abort costs fully deductible

VAT on abort costs in case of an unsuccessful takeover bid is deductible, provided the buyer intended to supply management services for consideration …

Lire plus
Draft Law on the Time-Saving Account

In June 25th 2018 the Chamber of Deputies of the Grand-Duchy of Luxembourg issued a draft law 7324 (the “Draft Law”) implementing a time-sav…

Lire plus
Respecter le RGPD – mieux vaut prévenir que guérir

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 à l'ég…

Lire plus
Monitoring at the workplace: a new legal framework in Luxembourg

If the General Data Protection Regulation (GDPR) harmonizes the data protection rules across Europe, it also leaves room for EU Member States to provi…

Lire plus
Amendment of the Law of August 1st 2001 on the Circulation of Securities

The law of August 1st 2001 (the “2001 Law”) on the circulation of securities and other financial instruments was already, historically, an import…

Lire plus
Law of August 31st 2018 Concerning Societal Impact Companies

On September 14th 2018, the Law of August 31st 2018 (hereafter the “Law”) was published in the Luxembourg Memorial A. The Law entered into f…

Lire plus
AML Law on information from fiduciaries

The Law of 10 August 2018 relating to the information to be obtained and held by fiduciaries transposes into national law the provisions und…

Lire plus