News & Articles

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

Arendt logo
18/12/24
EU adopts FASTER directive: a milestone for streamlining wit…

On 10 December 2024, the Council of the EU formally adopted the Faster and …

Atoz Luxembourg logo
10/12/24
The FASTER Directive introducing new rules for withholding t…

Today, the European and Financial Affairs Council (“ECOFIN”) approved Direc…

Dotted texture left
Dotted texture left

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!

Dotted texture right

More News & Articles

Part I: The Listing Act - Key Updates to the Prospectus Regulation

On 8 October 2024, the European Council adopted the Listing Act, a significant legislative package designed to make EU capital markets more attractive…

Read More
The European Court of Justice rules on the validity of DAC6

On 29 July 2024, the Court of Justice of the European Union (“CJEU”) issued a judgment upholding various provisions of the Council Directive (EU) 2018…

Read More
DORA’s entry into force is fast approaching : have you updated your it contracts?

Regulation (eu) 2022/2554 of the european parliament and of the council of 14 december 2022 on digital operational resilience for the financial sector…

Read More
Luxembourg District Court applies CJEU decision on VAT and directors’ fees

On 22 November 2024, the Luxembourg District Court ruled that directors’ fees are not subject to VAT, applying the CJEU’s decision of 21 December 2023…

Read More
State of play of different proposals at EU level (Unshell, TP, HOT, FASTER, DAC9, etc.)

In June 2024, the EU Council approved a report to the European Council on tax issues. The report provides an overview of the progress achieved in the …

Read More
New circular on the tax consequences of a dissolution without liquidation

On 19 July 2024, the Luxembourg tax authorities (“LTA”) released a new circular LIR n°170/1, 170bis/1, ICC n°44, Fort. N°5 (“the Circular”) which deal…

Read More
DORA's Balance: Smart Compliance for Investment Firms, Assets Managers and their Funds

he Digital Operational Resilience Act (DORA) is enforceable from 17 January 2025. It introduces new legal obligations for EU financial entities to man…

Read More
CSRD reporting - between challenges and opportunities

Read More
EU Commission adopted a DAC9 proposal to ease filing obligations under the Pillar Two directive

On 28 October 2024, the EU Commission put forward a directive proposal (the “DAC9 Proposal”) amending the Directive on administrative cooperation in t…

Read More
Council of the EU finally agrees on VAT in the digital age package (VIDA)!

On 5 November 2024, the Council adopted new measures aimed at modernising the value added tax rules for the digital transition. The legislative packag…

Read More
New EU proposal to simplify Pillar 2 filing obligations for MNEs

On 28 October 2024, the EU Commission published a proposal to amend the directive on administrative cooperation in tax matters (DAC 9 proposal). The D…

Read More
How are Luxembourg securitisation vehicles affected by the NPL Law?

On 12 July 2024, the Luxembourg Parliament adopted the draft bill No. 8185 (the NPL Law) transposing Directive (EU) 2021/2167 regarding credit service…

Read More
The Council adopts the Listing Act

On 8 October 2024, the Council of the European Union (the Council) adopted the package of measures known as the “Listing Act” (the Act), following the…

Read More
Boundaries of attorney-client confidentiality in Luxembourg

Read More
CJEU judgment on Article 22 referrals: predictability and legal certainty restored?

A wave of relief swept through businesses within the competition law landscape as the Court of Justice invalidated the Commission’s merger review poli…

Read More
Navigating the aftermath of the Illumina/Grail decision: Luxembourg’s perspective

In a landmark decision in joined Cases C-611/22 P and C-625/22 P, the Court of Justice of the EU overturned the General Court’s ruling and annulled th…

Read More
CJEU judgment on Article 22 referrals: predictability and legal certainty restored?

A wave of relief swept through businesses within the competition law landscape as the Court of Justice invalidated the Commission’s merger review poli…

Read More
CJEU rules against Apple in landmark State aid case

On 10 September 2024, the Court of Justice of the European Union (CJEU) sided with the European Commission and ruled that two Irish subsidiaries of th…

Read More
Partial transfer of preliminary reference procedures to the General Court of the EU

As of 1 October 2024, following a recent amendment to Protocol No 3 on the Statute of the Court of Justice of the EU, preliminary reference procedures…

Read More
The ESAs the provide additional clarifications under SFDR

On 26 July 2024, the European Supervisory Authorities (the “ESAs”) published an updated version of the consolidated questions and answers (the “Q&…

Read More