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

E-commerce: New VAT Rules Proposed by the Commission

On December 1st 2016, the European Commission published a set of proposed amendments to the EU VAT legislation currently in force (the “Proposal”). Th…

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Modernisation of Luxembourg Company Law: Unequal Value Shares and Shares Below Par Value

The Luxembourg Companies Act of 10 August 1915, as amended inter alia by the Act of 10 August 2016 (the "Act"), allows the issuance of shares with une…

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A new circular on intra-group financing activities performed by Luxembourg companies

The Luxembourg tax authorities (“LTA”) have released circular L.I.R. 56/1 - 56bis/1 of 27 December 2016 on the tax treatment of Luxembourg-resident co…

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ESMA issues an Opinion on share classes for UCITS

On January 30th 2017 ESMA issued an Opinion on share classes for UCITS addressed to national competent authorities which follows the issuance of two d…

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ESMA Updates on AIFMD and UCITS

On 16 November 2016 and 16 December 2016 respectively, the European Securities and Markets Authority (“ESMA”) updated its Questions and Answers with r…

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CSSF press release and ESMA's opinion on share classes of UCITS

Today (13/02/2017) , the Commission des Surveillance du Secteur Financier (CSSF) published a press release to confirm that it expects a…

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Societal Impact Company (SIS), a new legal framework to promote the social economy

The Luxembourg legislator introduced in December 2016 by the enactment of the law of December 12th 2016 (the Law) a new legal framework for companies …

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Swiss corporate tax reform III sent back to parliament with new proposal expected in spring 2017 – significant…

On 12 February 2017, the Swiss corporate tax reform III (CTR III) bill was not approved by Swiss voters requiring Swiss government and parliament to a…

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Legal Alert | Criminal Checks

The Luxembourg law dated July 23rd  2016 [1] (the “New Law”) amending inter alia the law dated March 29th 2013 relating to the organisation of th…

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Lancement de la société à responsabilité limitée simplifiée - S.à r.l.-S

Entré en vigueur le 16 janvier 2017, le régime de la société à responsabilité limitée simplifiée, introduit par la loi du 23 juillet 2016, vise la cré…

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Market Abuse | Entry into Force of the New Market Abuse Law

On December 30th 2016, the law of December 23rd 2016 on market abuse (the “New Market Abuse Law”) entered into force. The New Market Abuse Law impleme…

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Entrée en vigueur d’un nouveau règlement créant une procédure d’ordonnance européenne de saisie conservatoire …

Le nouveau règlement n° 655/2014 portant création d’une procédure d’ordonnance européenne de saisie conservatoire des comptes bancaires est entré en v…

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GDPR N°2 - New Data Protection Obligations

Following the adoption of the new EU General Data Protection Regulation (GDPR) on 27 April 2016, most organisations began to re-examine their internal…

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The CJEU imposes strict conditions on the use of an integrated mailbox in a client-dedicated web space for e-b…

In its judgment of 25 January 2017 in a case (C- 375/15) opposing BAWAG, an Austrian bank and VKI, an Austrian consumer organisation, the Court of Jus…

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La saisie conservatoire européenne des comptes bancaires

Une procédure de saisie conservatoire des comptes bancaires au sein de l’Union Européenne (à l’exception du Royaume-Uni et du Danemark) destinée à fac…

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New year, new benefit and employment laws: Are you compliant?

2017 has arrived and some legislative changes with it. In order to assess if your HR department is compliant with the new laws, you will find a short …

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New Law Regarding Working Hours

A new law dated December 23rd 2016 on the organisation of the working hours (the “ New Law”) has been enacted which amends the Luxembourg Labour …

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ESA Joint Discussion Paper on Use of Big Data by Financial Institutions

On December 19th 2016, the Joint Committee of the European Supervisory Authorities (consisting of the European Securities and Markets Authority, the E…

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New capital impairment rules

The Luxembourg law of 10 August 2016 modernising the law on commercial companies of 10 August 1915 (the “Company Law”) and amending the Civil Code (th…

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Common principles for share classes in UCITS issued by ESMA

In the absence of a common EU framework for share classes of UCITS funds*, ESMA has identified diverging national practices as to the types of share c…

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