On 28 October 2024, the EU Commission put forward a directive proposal (the…
On 5 November 2024, the Council adopted new measures aimed at modernising 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 14 June 2023, the lower administrative court rendered a new decision (case n° 45759) once again dealing with the tax treatment applicable to the re…
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On 4 August 2023, the Luxembourg government presented Bill of law no. 8292_ (Bill) implementing Council Directive (EU) 2022/2523_ of 14 December 2022 …
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On 28 March 2023, the Minister of Finance presented a new draft law n° 8186 (the “Draft Law”) to the Parliament which amends the Abgabenordnung (“AO”)…
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On 14th July, the EU Commission blew the whistle and initiated an infringement procedure against Luxembourg, by reason of a deemed insufficient implem…
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Luxembourg, like all EU Member States, had until 22 June 2023 to transpose the so-called public country-by- country reporting (“CbCR”) Directive into …
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On 11 July 2023, ESMA published a public statement on sustainability-related disclosures within prospectuses drawn up in line with the Prospectus Regu…
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On 13 July 2023, a draft law was presented to Parliament which introduces a major reform of the current investment tax credit framework, with effect a…
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On 11 July 2023, a law reforming Luxembourg investment funds (the “Law”) was adopted by the Luxembourg Parliament with the aim to, notably, improve an…
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On 5 May 2023, the government submitted to the Luxembourg Parliament Bill 8207 to implement Council Directive (EU) 2020/284 amending the VAT Directive…
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At EU level, the EU Commission has published rules and guidance to further reduce the administrative burden for parties with respect to the merger con…
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After years of negotiations between the eu and the us, the eu commission concluded that the us offers an adequate level of protection for personal dat…
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Following the invalidation of the Privacy Shield adequacy decision by the Court of Justice of the European Union on 16 July 2020 (see our article here…
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From 1 January 2024, German tax residents employed by a business located in Luxembourg (and vice versa) will be able to work remotely for 34 days per …
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On 7 December 2022, the EU Commission issued a proposal for a directive harmonising certain aspects of insolvency law (the Draft Directive). One key a…
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On 14 June 2023, the Lower Administrative Court (Tribunal administratif) took a decision (docket n°45759) on the Luxembourg tax treatment of the repur…
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On 19 June 2023, the European Commission published the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (hereaf…
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On 19 June 2023, the European Commission published a proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (“FASTER …
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On 9 June 2023, the Luxembourg tax authorities (the “LTA”) published the long-awaited circular (L.I.R. n° 168quater/1) (the “Circular”) providing clar…
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On 9 June 2023, the Luxembourg tax authorities issued a Circular on reverse hybrids within the meaning of article 168quater of the income tax law (“IT…
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