News & Articles

27/01/23

Luxembourg Key Tax Measures 2023

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 …

25/01/23

ATAD 3 Proposal approved by the European Parliament

On 17 January 2023, the European Parliament (EP) approved almost by unanimity the proposal for a Council directive laying down rules to prevent the mi…

24/01/23

Nouveaux taux de TVA : factures et devis professionnels, comment s'y retrouver ?

Depuis le 1er janvier 2023, certains taux de TVA ont été temporairement modifiés

23/01/23

A quelle sauce fiscale est mangée une SOPARFI qui investit dans un fonds d’investissement étranger ?

Dans un récent arrêt du 31 mars 2022 (46131C), la Cour administrative a considéré qu’un fonds d’investissement immobilier français – plus précisément …

18/01/23

A new step in the adoption of the Digital Finance Package

13/01/23

Loi concernant le budget de l'Etat pour l'exercice 2023 : de modifications fiscales finalement non substantiel…

Le 12 octobre 2022, le projet de loi n° 8080 concernant le budget des recettes et des dépenses de l’Etat pour l’exercice 2023 a été déposé par le Mini…

13/01/23

European judgment on equal treatment and sexual orientation

On 12 January 2023, the European Court of Justice rendered a judgement concerning equal treatment in employment and occupation, more particularly conc…

13/01/23

VAT corner

12/01/23

Foreign Subsidies Regulation enters into force on 12 January 2023 - Notification requirements apply from Octob…

The EU Regulation on foreign subsidies distorting the internal market (“FSR”) enters into force on 12 January 2023.[1] It marks an important legislati…

11/01/23

Remote customer onboarding solutions - credit and financial institutions need to adjust their solutions, polic…

On 22 November 2022, the European Banking Authority (EBA) published its final report on the guidelines on the use of Remote Customer Onboarding Soluti…

11/01/23

ESMA Peer Review on relocation to the EU in the context of the UK’s withdrawal from the EU

09/01/23

Unified Patent Court: final stretch!

05/01/23

EU legal framework for crypto-assets and financial sector resilience: update

The EU is working on setting out the legal framework for Fintech. On a separate but connected note, the EU legislator also addresses risks carried by …

02/01/23

The Property Tax Reform Bill

To clamp down on speculation and the growth of property prices, Bill No. 8082 ("Property Bill") was filed with the Luxembourg Parliament on 10 October…

27/12/22

EMIR 3.0 – The new EU Commission proposal

On 7 December 2022, the EU Commission published a proposal for a regulation to amend EMIR (amongst others), with the primary aim of making EU clearing…

24/12/22

Luxembourg 2023 budget law passed – focus on tax measures

The Luxembourg government filed three new bills in the week of 10 October 2022 concerning:the 2023 budget, housing supply reform, a temporary reductio…

23/12/22

Public access to RBO invalidated by CJEU

Elvinger Hoss Prussen triggered a landmark preliminary ruling on 22 November 2022, in which the Court of Justice of the European Union ("CJEU") has de…

23/12/22

Pillar Two: OECD publishes safe harbour rules and opens consultation on tax compliance and certainty

On 20 December 2022, the OECD released new documents relating to the global minimum taxation rules (GloBE rules, which form part of the Pillar Two ini…

22/12/22

New proposal to amend EU directive on administrative cooperation in the field of taxation (DAC 8)

21/12/22

Pillar One: draft multilateral convention provisions for removing digital services taxes

On 20 December 2022, the OECD released a public consultation document on the Pillar One Multilateral Convention (MLC) provisions for (i) removing digi…