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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11/09/26
11/09/26
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…

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07/09/26
07/09/26
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…

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07/09/26
07/09/26
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…

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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…

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15/09/26
EU fund managers: structuring considerations for Belgian Pri…

Where Belgian Private Privak investors invest in Luxembourg PE funds, struc…

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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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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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08/12/17
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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07/12/17
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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07/12/17
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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05/12/17
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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01/12/17
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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29/11/17
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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27/11/17
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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27/11/17
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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24/11/17
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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