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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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

SFTR – Challenges ahead

The law of 6 June 2018 on transparency of securities nancing transactions (“SFTs”), implementing the European regulation 2015/2365 on transparency of …

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Sustainable Finance | European Commission Legislative Proposals

The EU Commission, following the publication of its Sustainable Finance Action Plan in March 2018, published on May 24th 2018 the following legislativ…

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Proposals to Strengthen ESMAs Oversight over Delegation. Why you Should Review your Delegation Arrangements No…

At the end of September 2017, the European Commission published its 283-page Review of the European Supervisory Authorities1 (ESAs). It is concer…

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Conversion de la saisie conservatoire européenne des comptes bancaires : un nouvel outil à la disposition des …

Introduction dans le droit luxembourgeois d’une procédure spécifique d’exécution applicable à la seule ordonnance européenne de saisie conservatoire d…

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New requirements for fiduciary arrangements: setting up by their fiduciary agent of an internal file on their …

Bill of law 7216A - New requirements for fiduciary arrangements: setting up by their fiduciary agent of an internal file on their beneficial owners

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New rules applicable to the supervision of employees

The Law of 1 August, 2018 establishing the national commission for data protection and the general scheme on data protection[1] (hereinafter “the Law”…

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Depositary Safe-Keeping Rules | Proposals for Amendment

On May 29th 2018, the European Commission published two draft delegated regulations which contain proposals to amend certain rules relating to the saf…

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Transfert d’entreprise – modification du contrat de travail – action en nullité – délai raisonnable à observer…

Si la loi n’impose aucun délai particulier endéans lequel le salarié est tenu de réagir, respectivement d’agir contre la modification de son contrat d…

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VAT deduction right of holding companies - New Guidelines published by the VAT authorities

On 11 June 2018, the Luxembourg VAT Authorities published Circular n° 765-1 providing additional guidelines on the VAT deduction right of partial VAT …

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Certificat médical – salarié déclaré apte au travail – renversement de la présomption de maladie par la CNS

A ce comportement fautif du salarié dans le mois précédent son licenciement viennent encore s’ajouter ses absences injustifiées depuis le 28 juillet 2…

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Draft Law for the ATAD 1 Implementation

On June 18th 2018, the Luxembourg government published a draft law implementing the first Anti-Tax Avoidance Directive (hereafter “ATAD”) into Luxembo…

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Debranding Before Import Not Allowed

The CJEU sided with Mitsubishi and ruled that a trade mark proprietor has the right to oppose the removal by third parties of its trade marks and thei…

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Tax Treatment of virtual currencies

Following decisions of the Court of Justice of the European Union1 and of the French Conseil d’Etat2 dealing with virtual currencies (e…

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Comportement déloyal – licenciement avec effet immédiat – licenciement abusif (non)

Il suit des développements qui précèdent qu’il y a lieu de retenir comme avéré le fait du 15 novembre 2013 et de dire que le comportement déloyal de A…

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Luxembourg adopts national law implementing and complementing the GDPR

On 26 July 2018, during its last public session of the legislature, the Luxembourg Parliament adopted the Luxembourg bill implementing and complementi…

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Enforceability of a "Mandat de Protection Future"

In a judgment dated June 6th 2018, the District Court of Luxembourg (le Tribunal d’Arrondissement de et à Luxembourg) made a mandat de protection futu…

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New reporting requirements on transactions with related parties

On 7 May 2018, the Luxembourg tax authorities released a circular introducing for Luxembourg corporate taxpayers some new reporting requirem…

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Démission avec effet immédiat – retards de paiement de salaire – forclusion

Ces retards de paiement du salaire constituent des fautes répétitives dans le temps et le dernier retard de paiement se situe dans le mois précédant l…

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EU Trade Marks Should Be Distinctive Throughout the EU, Not Just a Significant Part Thereof

In its recent Nestlé v Mondelez decision (C-84/17P, C-85/17P and C-95/17P), the Court of Justice of the European Union (CJEU) confirmed that the acqui…

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Main clauses relating to the maintenance of the structure of the share capital

In our previous « MNKS booklet » dedicated to shareholders’ agreements[1], we briefly described the main clauses restricting the transferabi…

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