On 22 November 2024, the Luxembourg District Court ruled that directors’ fe…
In June 2024, the EU Council approved a report to the European Council on t…
Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.
It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Luxembourg and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!
On 28 March 2023, a new draft law (the “Draft Law”) was presented to the Parliament which amends the Luxembourg General Tax Law (“GTL”) as well as som…
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The Austrian Supreme Court referred a question to the European Court of Justice (the “ECJ”) for a preliminary ruling. The question concerned whether A…
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The share capital of Luxembourg companies may be divided into different classes of shares that provide the shareholder(s) with different rights. Here,…
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The Luxembourg government proposes to reform certain aspects of the tax assessment and tax litigation procedures, as well as certain documentation obl…
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The Law of 22 June 2022 on the management and recovery of seized or confiscated assets (the "Law of 2022"), which entered into force on 5 July 2022, a…
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Ce n’est un secret pour personne : de nombreux résidents belges détiennent des sociétés au Luxembourg à des fins fiscales. L’enquête LuxFiles, menée p…
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The Digital Markets Act and the Regulation on foreign subsidies distorting the international market enter into force during this year 2023 and provide…
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The CJEU confirmed the lawfulness of the liability of online platforms to collect vat on total amounts due on electronic services in the recent fenix …
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It has been confirmed that SFDR level 1 (Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability…
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La liste des juridictions non coopératives à des fins fiscales de l’Union européenne (« UE ») a été mise à jour par le Conseil de l’Union européenne q…
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ESG stands for environmental, social, and governance (ESG) considerations. These are the criteria used to establish how sustainable a company’s busine…
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The NIS 2 Directive (EU 2022/2555 on measures for a high common level of cybersecurity across the Union) entered into force on 16 January 2023, amends…
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On 25 November 2021, the European Commission (the Commission) put forward its proposal (the Initial Proposal) for amendments to the Directive 2011/61/…
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On 27 January 2023, the Administrative Tribunal (the “Tribunal”) ruled on the Luxembourg tax treatment of the redemption of a class of shares by a Lux…
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On 27 January 2023, the lower administrative court rendered a decision (42432) dealing among others with the tax treatment applicable to the redemptio…
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In a judgment dated 20 December 2022, the Luxembourg Higher Administrative Court (Cour administrative, hereinafter the "Court") ruled on the applicati…
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On 23 December 2022, the Luxembourg Parliament adopted bill n°8080 related to the budget for 2023 (the "Budget Law 2023" – see our newsflash on the bu…
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On 23 December 2022, the Luxembourg Parliament adopted budget bill n°8080 (the Budget Law). The key tax measures introduced by the Budget Law concern …
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