As part of the gradual roll-out of a strengthened system for monitoring and…
Crypto investments are increasingly entering the mainstream. The Luxembourg…
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.
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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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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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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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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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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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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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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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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Répondant aux exigences internationales en matière de transparence des personnes morales portées par la 4èmedirective anti-blanchiment, …
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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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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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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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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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Since 2007, the aim of the Markets in Financial Instruments Directive (MiFID) has been to establish a regulatory framework for the provision of invest…
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The Court of Justice of the EU (CJEU) has just ruled, in the context of a selective distribution system for luxury goods, that contractual clauses pro…
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On 5 December 2017, the Economic and Financial Affairs Council (ECOFIN) determined a list of 17 non-cooperative jurisdictions, i.e. the EU black list.…
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On September 14th the European Parliament voted to adopt a regulation amending the European venture capital funds (“EuVECA”) and the&nb…
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As announced by the Luxembourg Finance Minister in his presentation of the 2018 budget bill, the tax regime of stock option plans has been amended. On…
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On June 7th 2017, Luxembourg took part in the first signing session of the Multilateral Convention developed by the Organisation for Economic Co-…
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On July 13th 2017, the European Securities and Markets Authority (“ESMA”) issued three opinions setting out relocation principles specific to&nbs…
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