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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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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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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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

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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What Happened In 2016 / What To Expect In 2017?

2016 was a year full of developments in the IP, IT and Media fields. The beginning of this New Year gives us the opportunity to look back at the key l…

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EU Mortgage Credit Directive - Transposition into Luxembourg Law

The law of December 23rd 2016 transposing Directive 2014/17/EU on credit agreements for consumers relating to residential immovable property (the “MCD…

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La consultation du casier judiciaire par l’employeur à compter du 1er février 2017

Par une loi du 23 juillet 2016 publiée au Mémorial n°154 du 4 août 2016 (la « Loi »), le législateur luxembourgeois est venu modifier profon…

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Country-By-Country Reporting Law

On 27 December 2016, the country-by-country reporting (‘CBCR’) law (the ‘CBCR Law’) has been published, together with an FAQ issued by the Luxembourg …

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Modernization of the SARL: key points

A few weeks after the adoption of the simplified private limited liability company (société à responsabilité limitée simplifiée), the Luxembourg legis…

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GDPR - Security of personal data and what to do in the event of a data breach

This update aims to provide you with a practical overview of the most relevant changes resulting from the General Data Protection Regulation (GDPR), a…

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Arm's length principle and tax treatment of companies engaged in intra-group financing transactions

The law of 23 December 2016 on the budget 2017(1) introduced into the Luxembourg income tax law dated 4 December 1967 (as amended) (hereafter ‘ITL’) a…

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The upcoming money market fund regulation

The Regulation introduces two new categories of MMF, with each MMF required to meet the requirements: short-term MMFs, whose objective is to offer …

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Entry into force of the law dated 23 December 2016 on market abuse

The law dated 23 December 2016 on market abuse was published in the Luxembourg official gazette (Mémorial A) on 27 December 2016 and entered into forc…

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TAX UPDATE Q1 2017

The purpose of this update is to inform you of aspects of 2017 tax reform that entered into force as of 1 January 2017. Indeed, the Luxembourg law imp…

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Roundup of 2017 Tax News

Since 1 January 2017, the overall corporate income tax rate of Luxembourg has been reduced from 29.22% to 27.08%. The new rate takes into account the …

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The Right to Data Portability (Including Article 29 Working Party Guidelines) How realistic are the Article 2…

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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Le licenciement pour motifs économiques

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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