News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Luxembourg legal scene

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04/12/24
DORA’s entry into force is fast approaching : have you updat…

Regulation (eu) 2022/2554 of the european parliament and of the council of …

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03/12/24
Luxembourg District Court applies CJEU decision on VAT and d…

On 22 November 2024, the Luxembourg District Court ruled that directors’ fe…

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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!

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More News & Articles

CJEU ruling of 8 December 2022: the obligation of lawyers to notify other intermediaries pursuant to DAC6 rule…

In a judgment dated 8 December 2022 (Case C-694/20), the Grand Chamber of the Court of Justice of the European Union (“CJEU”) ruled that the obligatio…

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Les risques et périls liés à une requalification d’un prêt en apport déguisé

Dans un récent jugement retentissant du 23 septembre 2022, le tribunal administratif a rejeté la déduction d’intérêts notionnels sur un prêt sans inté…

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DAC6 - Obligation for lawyers to notify other intermediaries judged invalid by the CJUE (C-694/20)

The Court of Justice of the European Union rendered its judgment in Case C-694/20 (Orde van Vlaamse Balies and Others) regarding the compatibility of …

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The Luxembourg property tax reform: too slow to address efficiently the housing challenges!

In the Grand Duchy of Luxembourg, property tax is one of the oldest taxes, and its reform, which has been part of the political discussion for years, …

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A low degree of similarity?

In a recent decision, the General Court held that the trade mark consisting of a figurative animal (right) does not cause a likelihood of confusion wi…

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No longer public access to UBO data without legitimate interest

On 22 November 2022, the Court of Justice of the European Union (the "CJEU") struck down the provision of the 5th AML Directive 2018/843 ("AML V") whi…

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ECJ judgment invalidates the provision of AMLD V allowing access to the beneficial owner registers by the gene…

The European Court of Justice (“ECJ”) rendered a decision on 22 November 2022[1] in response to questions raised by the Luxembourg district court in r…

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AML V & register of beneficial owners: a public access feature found to be invalid by the CJEU

On 22 november 2022, the european court of justice ruled that the “public access” feature of the luxembourg register of beneficial owners would be inv…

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DORA: the forthcoming EU legal framework on Digital Operational Resilience in the financial sector

The rules on the use of information and communication technology ("ICT") in the financial sector were traditionally country and institution-specific t…

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ESG in the banking sector - EBA Report on the integration of ESG risks into the SREP

On 24 october 2022, the European banking authority (“eba”) published its report on the integration of esg risks in the supervision of investment firms…

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ATAD III: where is it heading to?

On 8 September 2022 the EU Committee on Economic and Monetary Affairs of the European Parliament (EP) published new amendments to the draft Directive …

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Luxembourg temporarily reduces VAT rates

With the Luxembourg Parliament’s adoption of bill of law no. 8083 published on 26 October 2022, a 1% reduction of all VAT rates (except the super-redu…

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EU top court sides with Fiat in Luxembourg State aid case

On 8 November 2022, the Court of Justice of the European Union (“CJEU”) set aside the EU General Court’s judgment of 2019 and annulled the Commission’…

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Luxembourg budget bill for 2023

On 12 October 2022, the Luxembourg Government has submitted the budget bill for 2023 n° 8080 for approval to the Chamber of Deputies (the 2023 Budget …

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New publications from the AED with regard to AML/CFT supervision of non-regulated AIFs (excluding RAIFs)

The Administration de l’enregistrement, des domaines et de la TVA (“AED”) has recently published on its website a new section dedicated to the anti-mo…

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Focus on recent tax measures proposed by the government

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

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Luxembourg 2023 budget: tax measures supporting competitiveness and technical changes

Amid global economic uncertainties, the Luxembourg government proposes in its 2023 budget bill released on 12 October 2022 to clarify the scope of the…

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Updated EU list of non-cooperative jurisdictions for tax purposes: Three jurisdictions added

On 4 october 2022, the council revised the eu list of non-cooperative jurisdictions for tax purposes (the “eu blacklist”) and added the bahamas, angui…

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The Court of Justice of the European Union rules that a written contract may qualify as an invoice for VAT pur…

For those purposes, the agreement has to contain all the information necessary for control purposes by the tax authorities.

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Luxembourg agrees temporary VAT cut – here's what you need to know

In an effort to reduce the impact of inflation on households and businesses, the Luxembourg government met with trade unions on 28 September to agree …

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