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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11/08/26
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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03/07/26
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 qualifying innovative start-ups…

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01/07/26
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 that Luxembourg was entitled, whe…

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06/08/26
EU Forced Labour Regulation: key aspects and practical impli…

The EU Forced Labour Regulation entered into force on 13 December 2024 and …

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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…

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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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24/07/26
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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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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29/01/26
US fund managers: structuring considerations for Belgian Private Privak investors in a Luxembourg fund - New Y…

US fund managers rely on a Luxembourg access point (Lux Fund) within their fund structure to cater to the preferences of EU investors and to streamlin…

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26/01/26
Carried interest: Luxembourg modernises its tax regime

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest. This marks a significa…

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22/01/26
New tax incentive for start-up investments: are you ready to maximise this opportunity?

Luxembourg has just introduced a new tax credit for investments in start-ups to encourage innovation and entrepreneurship. The incentive applies as fr…

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14/01/26
Luxembourg opens Pillar Two registration

On 6 January 2026, the Luxembourg tax authorities (LTA) formally launched the Pillar Two registration tool. Registration is mandatory for all Luxembou…

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02/01/26
Omnibus I approved: what’s next for Luxembourg on sustainability reporting and due diligence?

The new thresholds significantly reduce the number of companies in scope of the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sust…

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