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.
On 4 August 2023, the Luxembourg government presented Bill of law no. 8292_ (Bill) implementing Council Directive (EU) 2022/2523_ of 14 December 2022 …
Lire plus
On 28 March 2023, the Minister of Finance presented a new draft law n° 8186 (the “Draft Law”) to the Parliament which amends the Abgabenordnung (“AO”)…
Lire plus
On 14th July, the EU Commission blew the whistle and initiated an infringement procedure against Luxembourg, by reason of a deemed insufficient implem…
Lire plus
Luxembourg, like all EU Member States, had until 22 June 2023 to transpose the so-called public country-by- country reporting (“CbCR”) Directive into …
Lire plus
On 11 July 2023, ESMA published a public statement on sustainability-related disclosures within prospectuses drawn up in line with the Prospectus Regu…
Lire plus
On 13 July 2023, a draft law was presented to Parliament which introduces a major reform of the current investment tax credit framework, with effect a…
Lire plus
On 11 July 2023, a law reforming Luxembourg investment funds (the “Law”) was adopted by the Luxembourg Parliament with the aim to, notably, improve an…
Lire plus
On 5 May 2023, the government submitted to the Luxembourg Parliament Bill 8207 to implement Council Directive (EU) 2020/284 amending the VAT Directive…
Lire plus
At EU level, the EU Commission has published rules and guidance to further reduce the administrative burden for parties with respect to the merger con…
Lire plus
After years of negotiations between the eu and the us, the eu commission concluded that the us offers an adequate level of protection for personal dat…
Lire plus
Suite à l’invalidation de la décision d’adéquation du Privacy Shield par la Cour de Justice de l’Union Européenne le 16 juillet 2020 (voir notre artic…
Lire plus
À compter du 1er janvier 2024, les résidents allemands employés par une entreprise située au Luxembourg (et vice-versa) pourront en principe bénéficie…
Lire plus
On 7 December 2022, the EU Commission issued a proposal for a directive harmonising certain aspects of insolvency law (the Draft Directive). One key a…
Lire plus
On 14 June 2023, the Lower Administrative Court (Tribunal administratif) took a decision (docket n°45759) on the Luxembourg tax treatment of the repur…
Lire plus
On 19 June 2023, the European Commission published the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (hereaf…
Lire plus
On 19 June 2023, the European Commission published a proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (“FASTER …
Lire plus
On 9 June 2023, the Luxembourg tax authorities (the “LTA”) published the long-awaited circular (L.I.R. n° 168quater/1) (the “Circular”) providing clar…
Lire plus
On 9 June 2023, the Luxembourg tax authorities issued a Circular on reverse hybrids within the meaning of article 168quater of the income tax law (“IT…
Lire plus
On 9 June 2023, the Luxembourg tax authorities have issued a first circular (No 168quater/1) on the application of the so-called reverse hybrid rules.…
Lire plus