News from and about the Luxembourg legal community, articles on legal and tax topics and legal library

03/02/21

Clarifications on the validity of insurance contracts concluded by UK insurance undertakings in a post-Brexit …

Validity of insurance contracts concluded by UK insurance undertakings in a post-Brexit context – Clarifications by the Luxembourg legislator

02/02/21

Covid-19 and Commercial Lease Payments: Time for a Discount?

As the world continues to battle the Covid-19 pandemic, small businesses are struggling to survive, affected by successive lockdowns. Despite signific…

02/02/21

Parallel structures: the Luxembourg solution

Parallel investment funds have increasingly become a preferred structure for sophisticated private equity fund managers seeking to access capital with…

02/02/21

CSSF launches its 2020 survey collecting standardised key information concerning money laundering and terroris…

On 27 January 2021, the Luxembourg supervisory authority for the financial sector, the Commission de Surveillance du Secteur Financier (the …

01/02/21

New law on payments to EU ‘black-list’ countries

On 28 January 2021, the Luxembourg Parliament approved bill of law n°7547 implementing measures concerning the non-tax-deductibility of interest and r…

29/01/21

Measure denying the tax deduction of interest and royalties due to entities in blacklisted jurisdictions passe…

Yesterday, the draft law which introduces a measure denying under certain conditions the corporate income tax deduction of interest and royalty expens…

28/01/21

Issuance and settlement of securities directly on blockchain: now a reality in Luxembourg

Last summer in one of our e-alerts, we shared our insights on the key features of the bill of law n°7637 allowing for registration of demate…

28/01/21

CSSF: Marketing of Foreign UCIs other than the closed-ended type to retail investors in Luxembourg

On 23 December 2020, the Luxembourg financial sector supervisory authority (the CSSF) published the Regulation N° 20-10 laying down the implement…

27/01/21

Issuance of dematerialised securities using blockchain technology – Starting 26 January 2021, the new law of 2…

The law of 22 January 2021 (the “2021 Law”) modernises Luxembourg’s legal framework on the issuance of dematerialised securities by expressly confirmi…

27/01/21

New Luxembourg Draft Law transposing IFD and IFR

The purpose of the draft law 7723, submitted to the Luxembourg Parliament (Chambre des Députés) on 27 November 2020 (the “Draft Law”) is to:

25/01/21

New VAT burden on company cars?

On 20 January 2021, the Court of Justice of the European Union (CJEU) gave its ruling in a case that raised the question of whether the provision of a…

25/01/21

CSSF 2020 Survey related to the Fight against Money Laundering and Terrorist Financing

On 24 December 2020, the CSSF announced that it will roll-out its annual AML online survey for the year 2020 (the “Survey”) on 15 February 2…

22/01/21

Anti-money laundering and counter terrorist financing – mandatory survey due in March 2021

We would like to remind you that on 15 February 2021, the CSSF will launch its annual online survey on the fight against money laundering and terroris…

21/01/21

European Single Electronic Format

The Luxembourg law of 11 January 2008 on transparency requirements for issuers (Transparency Law), supplemented by the Grand-Ducal Regulation of 11 Ja…

19/01/21

Luxembourg tax authorities issue a circular on interest deduction limitation

On 8 January 2021, the Luxembourg tax authorities (LTA) issued highly anticipated guidance with respect to the application of article 168 bis of Luxem…

18/01/21

Digital platforms – The gatekeepers under the EU’s new Digital Markets Act

In December last year the European Commission published its much anticipated draft Digital Markets Act.

15/01/21

Overview of the VAT impacts of Brexit

It is therefore important to review the VAT treatment of cross-border transactions with the UK. Below you will find a brief summary of the main change…

15/01/21

Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule

On 8 January 2021, the Luxembourg direct tax authorities issued the Circular n°168bis/1 which clarifies the provisions of article 168 bis of the Luxem…

14/01/21

Luxembourg tax authorities issue circular on interest deduction limitation rules

On 8 January 2021, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the “Circular”) in order to provide guidance on the interpretatio…

12/01/21

Overview of the VAT impacts of Brexit

With the end of the transition period as of 1 January 2021, the UK officially became a third country with respect to the EU, meaning that the EU VAT D…

11/02/26

11/02/26

Participez à l’enquête de Larcier‑Intersentia sur les pratiques numériques des professions du d…

03/02/26

03/02/26

Arendt appoints five new Partners

29/01/26

29/01/26

New Carried Interest Regime Law Voted!

09/02/26

New investment rules for Luxembourg unit-linked life insuran…

02/02/26

Draft Bill 8676 for a single tax class from tax year 2028

More News & Articles

03/02/21

Clarifications on the validity of insurance contracts concluded by UK insurance undertakings in a post-Brexit …

02/02/21

Covid-19 and Commercial Lease Payments: Time for a Discount?

02/02/21

Parallel structures: the Luxembourg solution

02/02/21

CSSF launches its 2020 survey collecting standardised key information concerning money laundering and terroris…

01/02/21

New law on payments to EU ‘black-list’ countries

29/01/21

Measure denying the tax deduction of interest and royalties due to entities in blacklisted jurisdictions passe…

28/01/21

Issuance and settlement of securities directly on blockchain: now a reality in Luxembourg

28/01/21

CSSF: Marketing of Foreign UCIs other than the closed-ended type to retail investors in Luxembourg

27/01/21

Issuance of dematerialised securities using blockchain technology – Starting 26 January 2021, the new law of 2…

27/01/21

New Luxembourg Draft Law transposing IFD and IFR

25/01/21

New VAT burden on company cars?

25/01/21

CSSF 2020 Survey related to the Fight against Money Laundering and Terrorist Financing

22/01/21

Anti-money laundering and counter terrorist financing – mandatory survey due in March 2021

21/01/21

European Single Electronic Format

19/01/21

Luxembourg tax authorities issue a circular on interest deduction limitation

18/01/21

Digital platforms – The gatekeepers under the EU’s new Digital Markets Act

15/01/21

Overview of the VAT impacts of Brexit

15/01/21

Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule

14/01/21

Luxembourg tax authorities issue circular on interest deduction limitation rules

12/01/21

Overview of the VAT impacts of Brexit