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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Pinsent Masons strengthens Luxembourg Investment Funds team with the arrival of Jennifer Burr

Multinational law firm Pinsent Masons has announced the appointment of Jennifer Burr as a Legal Director in its Investment Funds team in Luxembourg. She joins the firm with more th…

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Loyens & Loeff Luxembourg logo
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New Luxembourg tax bill on taxation of employee stock options

On 1 July 2026, the Luxembourg government submitted a bill to Parliament introducing a new tax regime for employee stock option plans implemented by qualifying innovative start-ups…

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DLA Piper annonce ses promotions 2026 au Luxembourg

DLA Piper annonce plusieurs promotions au sein de son bureau luxembourgeois : Amin Bouazza est promu counsel, Kateryna Lahodivets senior legal advisor et Melvin Tjon Akon senior kn…

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CMS Luxembourg logo
07/07/26
End of the MiCAR transitional regime on 1 July 2026: practic…

CMS sets out the practical impact of the end of the MiCAR transitional regi…

Loyens & Loeff Luxembourg logo
30/06/26
Luxembourg private funds organised as companies: How to make…

The typical legal form for a private fund is a limited partnership, a US-or…

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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 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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Entry into force of the 1 Euro Company - S.à r.l.-S

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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2017 changes for VAT on immovable services

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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Entry into force of the law of 23 July 2016 creating the S.à r.l.-S

This Law creates a new vehicle aimed at fostering entrepreneurial drive more effectively as well as boost productivity and innovation.

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Securities Financing Transactions Regulation

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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New Data Protection Obligations

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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Simplified form of the société à responsabilité limitée

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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Ordonnance de saisie conservatoire européenne : une nouvelle brèche dans le secret bancaire ?

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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CSSF - New notifications forms to be used in the case of a breach

On 27 November 2002, the Luxembourg supervisory authority, the Commission de Surveillance du Secteur Financier (CSSF), issued Circular 02/77…

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Country by country reporting (“ CbCR ”)

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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Revisit of the transfer pricing framework

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 – Luxembourg’s new unregulated investment vehicle

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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Luxembourg introduces new rules applicable to intra-group financing companies

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 2017 Tax Reform

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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Country-by-country reporting (CBCR) implementation in Luxembourg

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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