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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.
Circular N° 781 (the “Circular”) regarding the VAT status of directors of companies as well as the VAT treatment of director’s fees was finally issued…
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On 15 November 2016, the Luxembourg Parliament adopted the Law on certain rules governing actions for damages for competition law infringements and am…
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This Year End Tax Bulletin summarises the most significant 2016 tax developments in our home markets, the Benelux and Switzerland, and highlights the …
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On 24 November 2016, a group of more than 100 jurisdictions concluded negotiations on a multilateral instrument (“MLI”) that will modify the applicati…
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In the interests of ensuring a smooth implementation and to ensure legal certainty for the industry, the European Commission has proposed today to pos…
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As part of a Corporate Tax Reform Package, the EC has published four proposals for Council Directives. 1. Proposals to relaunch the Co…
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On 25 October 2016 the European Commission presented 3 new proposals for Council directives. The first proposal amends the anti-tax avoidance directiv…
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On 25 October 2016, the European Commission published a proposal for a Directive to neutralise hybrid mismatch structures involving third (non-EU) cou…
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On June 21st 2016, the European Court of Justice (the “ECJ”) issued a ruling (C-393/15) on the possibility for a branch established in Poland to deduc…
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This update aims to provide you with a practical overview of the most relevant changes resulting from the General Data Protection Regulation (GDPR), a…
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‘25 October 2016; the European Commission published proposals for an EU corporation tax system for multinationals under which the Member States’ auton…
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On August 2nd 2016, draft law 7031 introducing country-by-country reporting (the “Draft Law”) was submitted to the Luxembourg Parliament with the aim …
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On 12 October 2016 the Luxembourg Finance Minister presented the budget law for 2017 to the Parliament (Chambre des Députés). The main tax-related pro…
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Le secret bancaire s’effrite. Les échanges d’informations, portant sur un éventail fort large de données financières, vont s’intensifier considérablem…
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As announced in February, the draft law n° 7020 regarding the 2017 Tax Reform proposed by the Government was filed with the Luxembourg Parliament on J…
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Situated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of c…
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In August 2016, the Luxembourg Stock Exchange (“LuxSE”) published frequently asked questions (the “FAQs”) in light of the entry into force of Regulati…
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In 2009, two of the three shareholders of a Luxembourg resident corporation (hereafter “LuxCo”) agreed to buy-out, at fair market value, the third sha…
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The Luxembourg VAT Authorities published, on 30 September 2016, a long-awaited clarification regarding the Luxembourg VAT treatment of director fees. …
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On 5 July 2016, the European Commission adopted a proposal for amending Directive (EU) 2015/849 on the prevention of the use of the financial system f…
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