On 19 December 2024, the Luxembourg Parliament adopted bill of law 8396 and…
On 19 December 2024, the Luxembourg Parliament adopted bill of law 7961 (La…
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!
As per our previous article dated 2014 in relation to the law dated July 28th 2014 on the immobilisation of shares and corporate units in bearer form …
Read MoreOn 23 July 2014, Directive 2014/92/EU1 (the "Payment Accounts Directive") has been adopted with the aim to improve consumer rights of EU citizens in t…
Read MoreInstead of abolishing bearer shares as already done or planed to be done by some neighboring countries, the Luxembourg lawmaker, after leading an in-d…
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The Luxembourg budget law for 2015 and the law introducing measures for the future ("paquet d'avenir") have been adopted on 19 December 2014.
Read MoreThe law applies to information requested by another State under a bilateral agreement, relevant European Directives as implemented in Luxembourg or th…
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The CSSF has issued a new Circular 15/601 relating to the ratio increase notification procedure laid down in Article 94(1)(g)(ii) of Directi…
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The Luxembourg Tax Authorities (hereafter "LTA") have recently clarified the situation on taxation of income realised by Luxembourg partnerships, thro…
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On 19 December 2014, the Luxembourg Parliament adopted the 2015 budget and the first part of the future package (paquet d'avenir). The most relevant t…
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On 9 January 2015, the Luxembourg tax authorities published Tax Circular L.I.R. n° 14/4 (the "Circular") on the Luxembourg tax treatment of income rea…
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As per 1 January 2015, Luxembourg codified (i) the Luxembourg advance tax ruling and advance pricing agreement (ATR/APA) practice and (ii) the arm's l…
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In the framework of the Lisbon strategy for growth and employment in the EU, the Grand-Duchy of Luxembourg added Article 50bis to the Income Tax Act 1…
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Automatic exchange of information ("AEOI") has been a hot topic on the international scene for more than a decade now. Besides the FATCA turmoil, the …
Read MoreMany years after the introduction of the Philanthropic Foundation1, the draft bill n° 6595 dated 22 July 2013 presents the private wealth foundation (…
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On 30 September 2014, the European Commission (the "EC") published the non-confidential version of a decision taken on 11 June 2014 launching a formal…
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With the financial crisis and recent scandals provoked by the publication of the bonuses of some directors leaving companies in bankruptcy, some count…
Read MoreWithin the framework of our membership to the ELG (Energy Law Group), David Maria, Partner and Delia Nitescu, Senior Associate have contributed an art…
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The Law of 28 July 2014 concerning the compulsory deposit and immobilisation of shares and units in bearer form (the "Law") was published in the Mémor…
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On 10 July 2014, the Court of Appeals confirmed the conditions set forth mainly by the French courts regarding the mechanism of capital restructuring …
Read MoreThe Luxembourg District Court sitting in commercial matters has declared bankrupt the group parent company ESPIRITO SANTO INTERNATIONAL S.A. (ESI) on …
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The EU has adopted a new Regulation on successions (Regulation (EU) 650/2012 of 4 July 2012 on jurisdiction, applicable law, recognition and enforceme…
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