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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27/05/26
27/05/26
Arendt launches Arendt Play, Luxembourg’s leading knowledge sharing platform for finance and re…

Luxembourg, 27 May 2026 - Arendt announces the launch of Arendt Play, a digital learning platform designed to give organisations and professionals access to the very best of Arendt…

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27/05/26
27/05/26
Luxembourg case law (lower court): share premium reductions may become subject to (up to 15%) L…

The Luxembourg Administrative Tribunal (Case no. 45846a, 25 March 2026) ruled that a repayment of share premium to shareholders, absent a corresponding formal reduction of share ca…

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21/05/26
21/05/26
Implementation of CRD VI into Luxembourg law

The law of 5 May 2026 (the “Law”) implements inter alia Directive (EU) 2024/1619 amending the capital requirement directive (“CRD VI”) into Luxembourg law.

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27/05/26
Luxembourg adopts a new cyber and resilience framework with …

Luxembourg has adopted two parallel laws transposing the EU NIS 2 Directive…

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13/05/26
Luxembourg case law: ensure your structures comply with subs…

Two recent decisions from a French Administrative Court of Appeal and the L…

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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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15/01/18
Les formes de la démission

Tout comme l’employeur peut licencier, le salarié peut également mettre un terme aux relations qui l’unissent avec son entreprise. Pour une définition…

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12/01/18
Information accompanying transfers of funds

Regulation (EU) 2015/847 of 20 May 2015 on information accompanying transfers of funds (“Regulation (EU) 2015/847 ”) repeals Regulation (CE) 1781…

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11/01/18
Coordinating Version of the Law of 10 August 1915 on Commercial Companies as of 19 December 2017

As of 19 December 2017, any reference to the law of 10 August 1915 on commercial companies (the “Company Law”) is to be understood as the re-arranged …

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11/01/18
Bill of law No. 7228 – simplification of access to certain professions in Luxembourg

On 22nd December 2017, the Luxembourg Minister of Economics filed Bill of law No. 7228 (the “Bill”) aiming to amend the Law of 2 September 2011 on acc…

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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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