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

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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Mise à pied en période de protection

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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Back to 2016 -Forward to 2017

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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Augmentation du salaire social minimum et indexation des salaires au 1er Janvier 2017

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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New rules for intra-group financing

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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Luxembourg Transfer Pricing Rules Adjusted to a Post-BEPS Environment

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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New Circular Letter on the tax treatment of companies engaged in intra-group financing transactions

On 27 December 2016 the Luxembourg Tax Authorities (Administration des contributions directes) issued Circular Letter L.I.R. – N° 56/1 – 56bis/1 (the …

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