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.
Situated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of c…
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In August 2016, the Luxembourg Stock Exchange (“LuxSE”) published frequently asked questions (the “FAQs”) in light of the entry into force of Regulati…
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On 31 August 2016 a law proposal was submitted to the Luxembourg Parliament in order to abolish several authorisation regimes that are currently fores…
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In 2009, two of the three shareholders of a Luxembourg resident corporation (hereafter “LuxCo”) agreed to buy-out, at fair market value, the third sha…
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Can the GDPR's Main Players still fulfil their Roles Effectively in an Era Characterised by Developments such as the Blockchain and the Internet of Th…
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On 28 September 2016, the Luxembourg Stock Exchange as operator of the Luxembourg officially appointed mechanism (“OAM”) announced that from 1 January…
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The Luxembourg VAT Authorities published, on 30 September 2016, a long-awaited clarification regarding the Luxembourg VAT treatment of director fees. …
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On 5 July 2016, the European Commission adopted a proposal for amending Directive (EU) 2015/849 on the prevention of the use of the financial system f…
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Green bonds are debt instruments that have been issued to fund new and existing projects that have environmentally sustainable benefits.
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Entering into force on 23 August 2016, the Law of 10 August 2016 (the “New Company Law”), which modernizes the Law of 10 August 1915 on commercial com…
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Launched in 2013 by the European Commission and after two years of debate and revision and with the participation of the Commission’s as a facilitator…
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Far from the controversy raised by the Luxleaks and Panama Papers scandals and the acquisition of confidential information, the key to success for ent…
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Following the entry into force of the Mortgage Credit Directive (“MCD”)1 on 21 March 20142, bill 7025 transposing the MCD and amending the Luxemb…
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Verser des fonds à un partenaire établi dans un paradis fiscal est suspect aux yeux du fisc. Depuis 2010, les sociétés belges doivent déclarer leurs p…
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On 3 July 2016, Regulation (EU) No 596/2014 of 16 April 2014 on market abuse (the “Market Abuse Regulation”) became directly applicable in Luxembourg.…
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One of the key principles of Luxembourg financial regulation is the obligation of professional secrecy (often referred to as the bank secrecy, the "Pr…
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The European Commission (Commission) announced the opening of a formal investigation into advance tax rulings (ATRs) granted by Luxembourg to companie…
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On 12 May 2016, Russia joined the OECD Automatic Exchange of Information Agreement on the introduction of the automatic exchange of information in tax…
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In a recent ruling (Judgment C-366/13 of 20 April 2016) the CJEU, on questions for preliminary ruling submitted by the Court of Milan, gave some …
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The Luxembourg bill N°7020 (the “Bill”) presented and filed on 26 July 2016 by the Luxembourg Minister of Finance with the Luxembourg Parliament fores…
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