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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.
Bill of law: following existing VAT grouping regimes in other EU Member States, the Luxembourg Government has now proposed the adoption of a VAT group…
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Après avoir été votée une première fois le 8 février 2018, puis revotée le 14 mars 2018[1], la loi du 8 avril 2018 sur les marchés publics a été…
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On 13 April 2018, the Luxembourg Government introduced the bill of law n°7278 before the Parliament. This bill will implement the VAT group into Luxem…
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Under the law of 10 May 2016 transposing UCITS Directive 2014/91/EU (UCITS V), it was originally expected that all undertakings for collective investm…
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The Law is the result of the willingness of our legislator to define a new legal framework which is supposed to avoid dysfunctions resulting from spec…
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On 10 January 2018, the Act creating the Data Protection Authority (the “Act”) was published in the Belgian State Gazette. This newsletter provides in…
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1. Main features and interests Put options The purpose of a put option is to grant its beneficiary with a right to sell securities (generally, shares…
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On 13 April 2018, the National Commission for Data Protection (CNPD) will organize new courses on the basics of data protection. These courses are aim…
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Sous l’influence du droit anglo-saxon, nous assistons depuis plusieurs années au développement exponentiel en droit luxembourgeois des conventions ext…
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Management rules and authority With respect to SARL: possibility - to provide in the Articles an authorised share capital mechanism; - to delegat…
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A draft law n°7184 establishing the National Commission for Data Protection and implementing the General Data Protection Regulation (GDPR) was publish…
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The Luxembourg Income Tax Code assesses Luxembourg taxpayers differently, depending upon whether they realise business income or income from private f…
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On 22 March 2018 the Luxembourg Parliament (Chambre des députés) adopted the new IP Box Law (see our newsflash “Tax changes for 2018 disclosed in th…
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The CSSF provides in Press Release 18/02 that the eligibility criteria of such target UCI (“Target UCI”) under Article 50(1)(e) of the UCITS Directive…
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The Luxembourg District Court had the opportunity to specify the requirements and procedure of the judicial management report provided for in article …
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The bill of Law n°7163 implementing the new tax regime applicable to intellectual property assets (the “new IP regime”) was approved by a first consti…
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On 20 March, 2018, France and Luxembourg signed a new Double Tax Treaty (“DTT”), which was released yesterday. The aim of the new DTT is to replace th…
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Yesterday (13th March), the EU Finance Ministers reached a political agreement on the Proposal for a Council Directive amending Directive 2011/16/EU a…
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Today (22th March), the draft law introducing the new Luxembourg BEPS-compliant Intellectual Property (IP) regime was passed by the Parliament. With r…
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L’absence injustifiée de A ne constitue pas automatiquement un fait ou une faute autorisant le renvoi immédiat du salarié, le juge devant encore appré…
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