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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11/09/26
11/09/26
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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07/09/26
07/09/26
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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11/08/26
11/08/26
Luxembourg housing package: enhanced real estate tax incentives, VEFA projects and affordable h…

Luxembourg's new housing package introduces various real estate tax measures, including a higher Bëllegen Akt tax credit for individual buyers, VEFA registration duty relief, affor…

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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

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24/08/26
LBR Circular 26/01: look-through UBO filing for companies held by trusts/foundations

A&O Shearman on Circular LBR 26/01 (19 Aug 2026): when a Luxembourg RBO-obliged entity is held by a fiducie, trust or foundation, report the arran…

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06/08/26
EU Forced Labour Regulation: key aspects and practical implications for businesses

The EU Forced Labour Regulation entered into force on 13 December 2024 and will apply from 14 December 2027. It bans products made with forced labour …

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27/07/26
CRD VI in Luxembourg: Grandfathering has ended

What third-country banks need to do before January 2027. The grandfathering period under the CRD VI Directive expired on 11 July 2026, so new contract…

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24/07/26
Le seuil fiscal des 34 jours pour les travailleurs frontaliers français : mode d'emploi

La circulaire du 24 juin 2026 apporte des précisions concernant le seuil de tolérance de 34 jours pour les travailleurs frontaliers français. La circu…

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07/07/26
End of the MiCAR transitional regime on 1 July 2026: practical impacts

CMS sets out the practical impact of the end of the MiCAR transitional regime on 1 July 2026 for virtual asset service providers (VASPs) and their cus…

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03/07/26
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 q…

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01/07/26
EU securitisation vehicles likely to continue to be exempt from interest limitation rules

On 18 June 2026, Advocate General Juliane Kokott delivered her opinion in Case C-138/24 (European Commission v Grand Duchy of Luxembourg), finding tha…

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10/06/26
Luxembourg Pillar Two FAQ updated: LTA provides further guidance on registration and GIR notification obligati…

On 4 June 2026, the Luxembourg direct tax authorities ("LTA") updated their FAQ on the Luxembourg Pillar Two legislation. A new Chapter 10 sets out pr…

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27/05/26
Luxembourg adopts a new cyber and resilience framework with NIS 2 and CER laws

Luxembourg has adopted two parallel laws transposing the EU NIS 2 Directive (2022/2555) and the CER Directive (2022/2557), establishing a unified cybe…

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27/05/26
Luxembourg case law (lower court): share premium reductions may become subject to (up to 15%) Luxembourg divid…

The Luxembourg Administrative Tribunal (Case no. 45846a, 25 March 2026) ruled that a repayment of share premium to shareholders, absent a correspondin…

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21/05/26
Implementation of CRD VI into Luxembourg law

The law of 5 May 2026 (the “Law”) implements inter alia Directive (EU) 2024/1619 amending the capital requirement directive (“CRD VI”) into Luxembourg…

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20/05/26
EUDR simplification review published: what the 2026 package means for in-scope companies

Arendt summarises the EU Commission's 4 May 2026 EUDR simplification package: updated Guidance and FAQs, a draft delegated act on product scope (consu…

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13/05/26
Luxembourg case law: ensure your structures comply with substance, governance and tax requirements

Two recent decisions from a French Administrative Court of Appeal and the Luxembourg Administrative Tribunal provide further guidance on how tax autho…

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12/05/26
EU Commission launches public consultation on revised ESRS and voluntary sustainability reporting standards

On 6 May 2026 the EU Commission opened a public consultation (deadline 3 June 2026) on draft Delegated Acts covering (i) revised ESRS and (ii) volunta…

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24/04/26
Luxembourg tax circular clarifies simplified transfer pricing framework for distribution activities under OECD…

Arendt analyses Luxembourg Circular L.I.R. 56/2 – 56bis/2 of 13 April 2026, which sets out how Luxembourg will apply the OECD Pillar One Amount B simp…

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25/02/26
EU-Inc: Europe's proposed new incorporation regime and what it means for Luxembourg

The EU is considering the introduction of EU-Inc, an optional pan-European corporate form designed to simplify incorporation, governance and cross-bor…

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25/02/26
Luxembourg’s New Carried Interest Regime: A Strategic Reset For Fund Talent And Competitiveness

The recent adoption of Luxembourg’s new carried interest tax regime provides a more transparent and structured framework. This reduces uncertainty and…

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09/02/26
New investment rules for Luxembourg unit-linked life insurance products taken out after 1 February 2026

On 28 January 2026, the Commissariat aux assurances (CAA) released circular letter 26/1 on investment rules for unit-linked life insurance products (t…

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02/02/26
Draft Bill 8676 for a single tax class from tax year 2028

On 6 January 2026, the Luxembourg Government released draft Bill n°8676 introducing a single tax class for personal income taxation (Tarif U), represe…

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29/01/26
New Carried Interest Regime Law Voted!

23/10/2026, the Luxembourg Parliament approved Bill of Law No. 8590, which modernizes the Luxembourg carried interest regime.

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