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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.
In the event of a so-called “Hard Brexit”, these firms and entities will be considered as “third-country entities” meaning they will lose the benefit …
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Today, the Luxembourg parliament ratified the new double tax treaty signed on 20 March 2018 between Luxembourg and France, which will replace the curr…
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Today, the draft law ratifying the double tax treaty ("DTT") signed with France on 20 March 2018 was passed by the Luxembourg Parliament (first parlia…
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Le 11 avril 2019, M. Pierre Gramegna, Ministre des Finances, a déposé le projet de loi n°7431 à la chambre des Députés qui vise à transposer en droit …
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The European Commission (the Commission) accepted commitments offered by MasterCard and Visa that would reduce inter-regional multilateral interc…
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The Bill of Law 7431 ("Bill”) introduced by the Luxembourg government on 11 April 2019 implements the European Union (“EU”) Directive …
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On 14 March 2019, less than one month after the law of 25 November 2014 on exchange of information upon request (the “2014 Law”) was amended in order …
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On 9 April 2019, Luxembourg deposited its instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prev…
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On 31 May 2019, the OECD published its programme of work for developing a solution to the tax challenges arising from the digitalisation of the econom…
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On 25 April 2019, the law on the 2019 budget was passed by Luxembourg Parliament. The law mainly introduces the following corporate income tax measure…
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On 25 April 2019, the Chambre des Députés approved the Bill of Law 7450 as part of the draft Luxembourg budget for the 2019 financial year w…
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On 19 May 2019, the Swiss corporate tax reform package TRAF (Tax Reform and AHV Financing) was approved by referendum.
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On 25 April 2019, the Luxembourg Parliament approved the budget law for 2019, which has been filed by the Luxembourg Government with the Luxembourg Pa…
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On 30 April 2019, the ECJ confirmed that the investment court system (ICS) created by the free trade agreement between the EU and Canada (CETA) is in …
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Amongst the set of new tax measures, the law provides for the reduction of the corporate income tax rate and the optional application of t…
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Yesterday, a second draft law was released aiming at mitigating Brexit effects for the investment fund sector. It follows the first draft law on Brexi…
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On 5 March 2019, the finance bill n°7450 (“Finance Bill”) was filed by the Luxembourg government with the Luxembourg parliament.
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On 5 March 2019 the Luxembourg government filed the new finance bill n° 7450 (“Finance Bill”) with the Luxembourg parliament.
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On 31 January 2019, the bill of law n°7401 (the “Bill”) was issued on measures to be taken in relation to the financial sector in case of the wit…
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On 5 March 2019, the 2019 budget draft law was presented to Parliament. The draft law introduces mainly the following corporate income tax measures w…
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