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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11/02/26
11/02/26
Participez à l’enquête de Larcier‑Intersentia sur les pratiques numériques des professions du d…

À la suite de la conférence “Artificial Intelligence Day in Luxembourg Law” organisée en novembre dernier avec le Barreau de Luxembourg et la Conférence du Jeune Barreau de Luxembo…

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03/02/26
03/02/26
Arendt appoints five new Partners

Luxembourg, 3 February 2026 - Arendt is pleased to announce the appointment of three new Partners: Lorraine Chéry, Błażej Gładysz-Lehmann, Yves Philippart de Foy; and two new assoc…

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29/01/26
29/01/26
New Carried Interest Regime Law Voted!

23/10/2026, the Luxembourg Parliament approved Bill of Law No. 8590, which modernizes the Luxembourg carried interest regime.

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09/02/26
New investment rules for Luxembourg unit-linked life insuran…

On 28 January 2026, the Commissariat aux assurances (CAA) released circular…

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02/02/26
Draft Bill 8676 for a single tax class from tax year 2028

On 6 January 2026, the Luxembourg Government released draft Bill n°8676 int…

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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

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10/01/18
Luxembourg regulator changes its policy about UCITS investing in other UCI

In its press release 18/02 of 5 January 2018 (the Press Release), the Luxembourg supervisory authority for the financial sector (Commission de su…

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10/01/18
Licenciement économique – appréciation des motifs par la Cour.

L’appelant fait tout d’abord grief à la juridiction de première instance d’avoir retenu que la lettre de motivation du 18 septembre 2014 était suffisa…

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09/01/18
Updated rules on tax residence certificates for UCIs, now including RAIFs

In the new Circular of 8 December 2017 (the "Circular"), which replaces Circular L.G. – No. 61 of 12 February 2015 dealing with the issuing …

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08/01/18
Data Protection and Privacy Update – December 2017

Following its recent November plenary meeting, the WP29 adopted more than ten key documents, including the Privacy Shield report. Below, we have summa…

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05/01/18
Selective distribution and online sales

On 6 December 2017, the Court of Justice of the European Union ("CJEU") rendered a long-awaited judgment in case C-230/16 opposing Coty Germ…

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04/01/18
Amendment of the Luxembourg law on the exchange of tax information on request in sight

In our newsletters Q1 and Q2 2017, we announced a paradigm shift in Luxembourg concerning the exchange of tax information on request by another EU mem…

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02/01/18
Budget Law 2018: Changes for corporate tax payers

The most important tax-related changes for corporate taxpayers under the  Budget Law ("Law") can be summarised as follows: Extension of the…

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29/12/17
PRIIPs

As a reminder, on 1 January 2018, persons and entities advising on or selling a PRIIP(not benefiting from the grandfathering period like UCITS fu…

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27/12/17
The revamped MiFID and EUVECA frameworks

Completing the MiFID framework, the Commission Delegated Regulation (EU) 2017/1946 supplementing Directives 2004/39/EC and 2014/65/EU of the European …

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26/12/17
Law amending certain paid leaves

A law aiming at reforming leave for family reasons and certain extraordinary paid leave was published in the official gazette (Mémorial A) o…

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26/12/17
Loi modifiée du 10 août 1915 concernant les sociétés commerciales - version consolidée au 19 décembre 2017

The law of 10 August 1915 has been entirely renumbered and the table of contents has also been reordered. The new version does not contain any substan…

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22/12/17
CJEU does not allow too general anti-abuse and substance provisions for holding companies (Deister Holding an…

On 20 December 2017, the Court of Justice of the European Union (CJEU) issued its judgment in joined cases Deister Holding AG (C-504/16) and…

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21/12/17
Tax Treatment of the Reversal of an Impairment

In a decision handed down on August 9th 2017 (docket No. 38981C), the Higher Administrative Court (Tribunal administratif) ruled on the tax treatment …

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19/12/17
The issuance of bonds to the public by a private limited liability company (société à responsabilité limitée)

The legislator through the adoption of the law of 10 August 2016 which modernized the law of 10 August 1915 on commercial companies (the “Law”) has ex…

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18/12/17
Les Droits de l'Homme s'appliquent également dans les contentieux TVA

L’arrêt de la CJUE rendu le 5 décembre 2017 dans l’affaire C-42/17 "M.A.S. et M.B.", est remarquable car il est venu placer jusqu'à la Charte Européen…

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14/12/17
La mise en place annoncée du registre luxembourgeois des bénéficiaires effectifs... Soyez prêts !

Répondant aux exigences internationales en matière de transparence des personnes morales portées par la 4èmedirective anti-blanchiment, …

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13/12/17
Registers of beneficial ownership: new rules to be implemented soon

The draft laws implementing AMLD 4 set out strict rules to allow for protection against improper access to the information on BOs. On 6 December 2017,…

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13/12/17
New IP Regime | Draft Law

On August 4th 2017, the Minister of Finance submitted a draft law to the Luxembourg Parliament, which intends to introduce a new intellectual pro…

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12/12/17
Central registers for the ultimate beneficial owners (“UBO Register”)

On 6 December 2017, the Bill 7217 establishing a register of beneficial owners has been deposited with the Luxembourg Chamber of Deputies. This bill i…

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08/12/17
Petit clin d’œil aux pères des temps modernes

Il serait équitable de finir cette année 2017, parsemée d’initiatives en matière de défense des droits des femmes - initiatives que nous saluons et so…

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