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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08/11/24
EU Commission adopted a DAC9 proposal to ease filing obligat…

On 28 October 2024, the EU Commission put forward a directive proposal (the…

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05/11/24
Council of the EU finally agrees on VAT in the digital age p…

On 5 November 2024, the Council adopted new measures aimed at modernising t…

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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

OECD releases updated Pillar One blueprint on new taxing right for market jurisdictions

On 12 October 2020, the OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitali…

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Advocate General’s Opinion in “State of the Grand Duchy of Luxembourg v B” (joined cases C-245/19 and C-246/19…

In October 2016, the Spanish tax authorities sent an initial request for information to the Luxembourg tax authorities concerning an artist residing i…

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Exchange of information in tax matters upon request: relevant CJEU decision

On 6 October 2020, the Court of Justice of the European Union (CJEU) rendered its judgement in Joined Cases C-245/19 Luxembourg State v B and C-246/19…

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EU list of non-cooperative jurisdictions for tax purposes: Anguilla and Barbados added, Cayman Islands and Oma…

In a press release issued on 6 October 2020, the Council of the EU announced its decision to make changes to the EU list of non-cooperative jurisdicti…

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On ne badine pas avec le registre des bénéficiaires effectifs…

Le Tribunal d’arrondissement de Diekirch, siégeant en matière correctionnelle, a rendu le jeudi 16 juillet 2020 un jugement à l’encontre d’une société…

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"No-deal" Brexit scenario: overview and implications for UK AIFMs operating in Luxembourg

Many UK firms currently carry on cross-border services in Luxembourg in reliance on an EU financial services passport (e.g. under the Alternative Inve…

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New mandatory automatic exchange of information rules for Digital Platforms “DAC7”

On 15 July 2020, the EU Commission published a directive proposal (the “DAC7 Proposal”), amending, for the 6th time, Directive 2011/16/EU on administr…

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Brexit uncertainty forces UK FCA to re-open the TPR

In light of the ongoing Brexit discussions, the UK Financial Conduct Authority (FCA) has decided to re-open the temporary permissions regime (TPR) as …

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Law on deferral of DAC 6, CRS and FATCA deadlines voted!

On 22 July 2020, the Luxembourg Parliament approved Bill No. 7625 (the “Law”) implementing Council Directive (EU) 2020/876 adopted on 24 June 2020 giv…

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DAC 6 / CRS / FATCA: Luxembourg bill of law issued to postpone reporting obligations and deadlines

On 6 July 2020, the Luxembourg government issued bill of law N°7625 implementing into domestic law Council Directive (EU) 2020/876 of 24 June 202…

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COVID-19: Luxembourg extends DAC6, CRS and FATCA reporting deadlines

Yesterday, the draft law implementing the optional deadline extensions of EU Directive of 24 June 2020 (the “Directive”) amending the EU Directive on …

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The BlackRock VAT case: an impossible combination of artificial intelligence and the VAT exemption?

On 2 July 2020, the Court of Justice of the European Union (“CJEU”) ruled in the case of BlackRock Investment Management (UK) Ltd (C-231/19) that a “s…

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Optional deferral of the EU Mandatory Disclosure Directive reporting obligations

On 24 June 2020, the Council of the European Union (the Council) adopted an amendment to the Mandatory Disclosure Directive ((Directive (EU) 2018/855)…

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CJ rules Luxembourg fiscal unity regime infringes EU law (B & others)

On 14 May 2020, the CJ delivered its judgment in case B and Others v Administration des contributions directes (C-749/18). The Court conclud…

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CJEU rules that free samples of OTC medicinal products can be provided to pharmacists

On 11 June 2020, the Court of Justice of the European Union (CJEU) confirmed that it is prohibited to distribute free samples of prescription-only med…

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Termination fees often subject to VAT

Following a ruling of the CJEU, termination fees in the event of early termination of a contract are often triggering VAT. Especially in B2C-situation…

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FATCA & CRS Reporting In Luxembourg: New Draft Bill Submitted To The Parliament

The proposed measures of the Draft Bill aim at bringing Luxembourg law into line with the evaluation of the Global Forum on Transparency and Exchange …

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DAC6 and CRS deadline extensions – Update

Yesterday, the Luxembourg Finance Ministry reported that EU Member States have agreed on a compromise proposal for a Directive introducing an optional…

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Mergers: European Commission opens in-depth investigation into Air Canada's proposed acquisition of Transat Ai…

On 25 May 2020, the European Commission decided to open an in-depth investigation under the EU Merger Regulation into the acquisition of Transat by Ai…

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The modification of a vertical tax consolidation group into a horizontal tax consolidation group does not end …

On 14 May 2020, the Court of Justice of the European Union (“CJEU”) ruled on the Luxembourg tax consolidation regime and took a very positive decision…

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