Si cela est autorisé, nous utilisons des cookies tiers pour personnaliser le contenu, les publicités et analyser (de manière anonyme) le trafic du site.
En savoir plus
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.
An important legal test for determining whether a European patent is valid has been clarified by the Unified Patent Court (UPC) Court of Appeal in rul…
Lire plus
US fund managers (USFM) often turn to Luxembourg for EU capital raising and structuring EU-based transactions. The Luxembourg fund vehicles and asset …
Lire plus
Following Finance minister, Gilles Roth, announcement at the Nexus 2025 tech symposium on AI and innovation on 18 June 2025 , the Government released …
Lire plus
The European Commission has launched its first review of the Foreign Subsidies Regulation (FSR), a landmark framework that came into force on 12 Janua…
Lire plus
On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2 (the “Circular”), providing clarifying guidance on the interpr…
Lire plus
The newly released Circular L.I.R. n° 168quater/2 (the Circular), released on 12 August 2025, provides important guidance from the Luxembourg Direct T…
Lire plus
The idea of providing a place in space for humans to colonize is not novel and has been a constant topic for research and exploration, even amongst mo…
Lire plus
EFRAG’s long-awaited revised European Sustainability Reporting Standards (ESRS) are now open for public consultation – promising a 68% reduction in ov…
Lire plus
On 12 September 2025, the EU’s Data Act will enter into force. It establishes common rules for accessing and sharing data generated by connected produ…
Lire plus
Government unveils new regime to strengthen Luxembourg's position as Europe's leading fund domicile
Lire plus
On 18 July 2025, the Council of the EU adopted its eighteenth package of restrictive measures against Russia.
Lire plus
In the current landscape, crypto assets and particularly bitcoins are gaining significant traction. Both companies and sovereign entities are increasi…
Lire plus
International legal practice Osborne Clarke says the launch of agentic AI and hyper-personalised systems which can think and act independently, highli…
Lire plus
The European Commission is currently consulting on a draft implementing regulation that will provide further detail on how to report discarded unsold …
Lire plus
On 22 March, the Luxembourg Accounting Board (CNC) published Q&A 25/035, providing further accounting guidance on the impact of the Pillar 2 rules…
Lire plus
Yesterday, the Luxembourg parliament passed a law extending the temporary tax measures introduced by the law dated 22 May 2024 introducing various mea…
Lire plus
The Ministry of Finance of the United Arab Emirates (“UAE”) recently released a Cabinet Decision No. 142 dated 31 December 20241 (the “Decision”) intr…
Lire plus
On 15 January 2025, the Inclusive Framework (“IF”) on Base Erosion and Profit Shifting (“BEPS”) of the Organisation for Economic Co-operation and Deve…
Lire plus
The end of 2024 saw an important increase in tax measures introduced by the new Luxembourg government generally aimed at increasing Luxembourg’s attra…
Lire plus