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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Plus d'actualités et d'articles

Luxembourg anticipates the GDPR - Abolition of authorisation for several critical data processing activities …

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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Case Law: Tax Treatment of Transactions Involving Own Shares

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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GDPR Series: Part 2 - The GDPR's main players

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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Legal Entity Identifiers (LEI) Code

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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New details on the Director fees subject to Luxembourg VAT

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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European Commission files new proposal for amending fourth anti-money laundering directive

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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Luxembourg Green Exchange

Green bonds are debt instruments that have been issued to fund new and existing projects that have environmentally sustainable benefits.

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Major reform of Luxembourg company law - Law of 10 August 2016

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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EU new Directive on the protection of trade secrets

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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Entrepreneurs and trade secrets in 5 points

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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The mortgage Credit Directive : Bill 7025 submitted to the Luxembourg Parliament

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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Les périls qui guettent les paiements substantiels faits par des sociétés belges vers le Luxembourg et Hong Ko…

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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New rules applicable to the market abuse framework

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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Draft law to facilitate external and intra-group outsourcing in the financial sector

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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New EU State aid investigation opened into Engie’s tax treatment in Luxembourg

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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The adverse impact of the automatic exchange of information for Russians holding bank accounts in Belgium and …

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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Prorogation Clauses Of Jurisdiction: Validity And Enforceability

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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Bill n°7020 – Luxembourg Tax Reform

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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L'autorité de la concurrence luxembourgeoise définit les critères et ouvre son régime de clémence concernant p…

Le 26 juillet 2016, le Conseil de la Concurrence luxembourgeois a adopté une décision dans laquelle il a souligné que les prix de vente imposés, …

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New Capital Markets Transparency Legislation

The Luxembourg Law of 10 May 2016 (“Amending Law”) implementing amendments to the Luxembourg transparency law for issuers of securities ente…

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