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

Adaptation indiciaire

A partir du 1er août 2018 l’indice applicable aux salaires sera augmenté pour l’élever à 814,40 (anciennement 794,54). Cette hausse indiciaire im…

Lire plus
Amendments to Labour Code | "Omnibus" Law of April 8th 2018

The “omnibus” law of April 8th 2018, effective since April 15th 2018 (hereinafter the “Law”), amends many provisions of the Labour Code in order to st…

Lire plus
VAT group legislation voted

The bill of law n°7278 implementing the VAT group into Luxembourg law, as outlined in our previous Newsflash on 13 April 2018, was voted on 26 Ju…

Lire plus
Employeur succursale – absence de personnalité juridique – acte entâché de nullité

Une succursale d’une société de droit étranger n’a en effet pas de personnalité juridique propre, alors qu’elle fait partie d’une société dont elle es…

Lire plus
CJEU in Truvada case: no SPC for A+B (unless "the claims relate necessarily and specifically to that combinati…

Today (25.07), the Court of Justice of the European Union ("CJEU") has rendered a long awaited decision in a dispute revolving around the supplementar…

Lire plus
Prospectuses | Draft Law

On June 29th 2018, the Chamber of Deputies of the Grand-Duchy of Luxembourg issued a draft law 7328 on prospectuses (the “Draft Law”) for the purposes…

Lire plus
GDPR Series: Part 18 - Automated Individual Decision-Making, Including Profiling

This series provides more detailed insight into the General Data Protection Regulation ("GDPR"), which was published on 4 May 2016 and entered into ef…

Lire plus
The OECD releases the Base Erosion and Profit Shifting (BEPS) public discussion draft on BEPS actions 8-10: Fi…

On 3 July 2018, the OECD launched a consultation on the transfer pricing of financial transactions by publishing the first draft of a new chapter of t…

Lire plus
The Luxembourg Double Tax Treaties Network

List of double Tax treaties in force and in negotiation as of 14 June 2018.

Lire plus
Licenciement avec préavis suivi d’un licenciement avec effet immédiat – absence de 5 jours – licenciement abus…

L’absence injustifiée de cinq journées de travail d’affilée est un motif suffisamment grave pour entraîner une rupture immédiate des relations de trav…

Lire plus
EU Proposal in Relation to Crowdfunding Service Providers for Business

On March 8th 2018, the European Commission released a new proposalfor a European Regulation on European Crowdfunding Service Providers (“CSP”) for Bus…

Lire plus
Law of 17 April 2018 and PRIIPs Regulation

The law of 17 April 2018 on key investor documents for packaged retail and insurance-based investment products (the “2018 Law”) was published in the M…

Lire plus
Unrestricted VAT deduction for active holding companies

On 5 July 2018, the Court of Justice of the European Union (“CJEU”) released a welcome decision in the Marle Participations case (C-320/17) concerning…

Lire plus
Consequences of intellectual property rights infringement in Luxembourg

Over the last five years, the European Intellectual Property Office (EUIPO), through the European Observatory on Infringements of Intellectual Propert…

Lire plus
Luxembourg Implementation of Anti-Tax Avoidance Directive

On 20 June 2018, the Luxembourg Government filed the bill of law n°7318 (“Draft Law”) implementing the so-called Anti-Tax Avoidance Directive (“ATAD 1…

Lire plus
Transfer pricing: new requirements in 2017 tax returns

The Luxembourg Tax Authorities (“LTA”) inserted in Form 500 “Corporate income tax, municipal business and net worth tax return for resident corporatio…

Lire plus
La réforme du droit d'auteur dans l'UE : une nouvelle protection contre l'hégémonie des GAFA ?

En matière de réforme visant à faciliter l’émergence d’un marché unique du numérique, on aura souvent entendu ces jours derniers l’application du Règl…

Lire plus
The Luxembourg ATAD bill of law has been published

Council Directive (EU) 2016/1164, the “Anti Tax Avoidance Directive” or «ATAD 1 » published on 12 July 2016, implements the OECD’s recommendation…

Lire plus
‘Brexit’ – What does it mean for indirect taxes?

Following the 2016 referendum vote and the formal withdrawal notification, the UK should in principle not be subject to European legislation as from 3…

Lire plus
Fidelity Funds vs the Danish Ministry – CJEU rules in favour of taxpayers

Yesterday (21 June 2018), the European Court ruled in favour of a Fidelity investment fund that had suffered Danish withholding tax at a higher rate t…

Lire plus