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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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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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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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

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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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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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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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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MiFID II will come into force soon: what is the impact on the investment fund industry?

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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CJEU Upholds Prohibition on the Sale of Luxury Goods via Branded Third-party Internet Platforms

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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EU adopts list of non-cooperative jurisdictions for tax purposes (black list)

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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Venture Capital and Social Entrepreneurship Funds - Update

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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New Circular Letter on stock option plans

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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Luxembourg Released its Opinion on MLI

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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Brexit | ESMA Opinion to support Supervisory Convergence

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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UBO Register

Article 30 of the Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial s…

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Year-End Tax Bulletin 2017

The Tax Bulletin for 2017, which you will find below (and which is available for download), gives an overview of the most significant tax developments…

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A special securitisation framework in the EU

The EU aims to equip its domestic economy with a broad and sustainable financial base by means of the Investment Plan for Europe (the “Investment Plan…

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GDPR Series: Part 16 - Processor Obligations

This series provides more detailed insight into the General Data Protection Regulation, which was published on 4 May 2016 and must be complied wi…

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CSSF Press Release 17/38 on risks of ICOs for investors

An ICO is an unregulated and innovative way of public fund raising, by selling coins or tokens. By launching an ICO, a company (the&nbs…

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New Luxembourg IP Tax Regime

Intellectual property (hereinafter "IP") is a key factor in economic growth. In this respect, draft law n°7163 was tabled on 4 August (hereinafter "Pr…

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IT Outsourcing Relying on Cloud Computing - CSSF Circular 17/654

On May 17th 2017, the Commission de Surveillance du Secteur Financier (“CSSF”) published four new circulars including Circular 17/…

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ESMA Q&A update and focus on the new EU prospectus regulation ESMA Q&A update and focus on the new EU …

On 20 October 2017, the European Securities and Markets Authority (the “ESMA”) updated its Questions and Answers Prospectuses document (27th version) …

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VAT | The IGP Exemption does not apply to the Financial and Insurance Sector

On September 21st 2017, the European Court of Justice (the “ECJ”) rendered its judgements in three different cases regarding the interpretation o…

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