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.
Le chef de l’entreprise est seul responsable du risque assumé, il bénéficie corrélativement du pouvoir de direction. Il décide donc seul de la politiq…
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On 16 January, 2017 the law of 23 July, 2016 introducing the simplified private limited liability company (S.à r.l.-S) entered into force. The new ent…
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A new EU regulation introducing new VAT rules (the Regulation) entered into force on 1 January 2017 with respect to the place of supply of services co…
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This Law creates a new vehicle aimed at fostering entrepreneurial drive more effectively as well as boost productivity and innovation.
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Less than six months remain to comply with the transparency requirements for undertakings for collective investment in pre-contractual documents Arti…
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Following the adoption of the new EU General Data Protection Regulation (GDPR) on 27 April 2016, most organisations began the process of re-examining …
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The law introducing a new ready-to-go / simplified form of private limited liability company ("S.à r.l.-S") will enter into force on 16 January 2017. …
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Le 18 janvier 2017, le règlement UE n°655/2014 (le "Règlement") devient pleinement applicable. Il est désormais possible d'obtenir de toute …
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On 27 November 2002, the Luxembourg supervisory authority, the Commission de Surveillance du Secteur Financier (CSSF), issued Circular 02/77…
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Luxembourg adopted on 23 December 2016 the law on country by country reporting (the “CbCR Law”), implementing the Council Directive (EU) 2016/881 of 2…
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Luxembourg seized the opportunity of the 2017 budget law adopted on 23 December 2016 to introduce a new Article 56bis in the income tax law (“ITL”), t…
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The RAIF Law of 23 July 2016 has seen the creation of a new unregulated investment vehicle in Luxembourg, the reserved alternative investment fund (“R…
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The Luxembourg direct tax authorities issued on 27 December 2016 new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 (herein…
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The Luxembourg Parliament adopted the Tax Reform Law on 14 December 2016, aiming at increasing companies’ competitiveness and bringing more stability …
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The CBCR Law was published on 27 December 2016 together with an FAQ by the Luxembourg tax administration and will enter into force as of 1 January 201…
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L’employeur qui a, en l’espèce mis à pied son salarié en date du 16 mai 2013, prétend, en raisonnant par analogie avec l’article L.121-6 (4) alinéa 2 …
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To better counter the financing of terrorism and increase transparency, a proposal for a directive amending Directive 2015/849 has been adopted. This …
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Tous les deux ans, le Gouvernement doit soumettre à la Chambre des Députés, sur base de l’article L.222-2 du Code du Travail, un rapport sur l'évoluti…
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On December 27th 2016, the head of the Luxembourg tax authorities issued circular L.I.R. n° 56/1 – 56bis/1 relating to the tax treatment and more…
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On 27 December 2016, the Luxembourg direct tax authorities issued new guidelines by way of Circular LIR n° 56/1 – 56bis/1 (the Circular) regarding the…
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