Actualités et articles

31/05/24

Luxembourg Government proposes minor tweaks to tax rules following recent case law

On 23 May 2024, the Luxembourg Government has submitted the tax bill 8388 for approval to the Luxembourg Chamber of deputies. The bill proposes amendm…

28/05/24

Key Tax Measures Unveiled

On 23 May 2024, bill of law 8388 (Bill) was submitted to the Luxembourg Parliament, introducing several measures that complement existing domestic tax…

27/05/24

Luxembourg government publishes targeted tax reform proposals promoting legal certainty

On 23 May 2024, the Luxembourg government filed a bill of law and a draft of Grand Ducal regulation notably to (i) further clarify the tax treatment o…

22/05/24

CSSF’s communication on ESMA final report on guidelines on funds’ names using ESG and sustainability-related t…

21/05/24

New tax measures announced by the Luxembourg Prime Minister

On 11 June 2024, during his speech on the State of Nation, the Luxembourg Prime Minister Luc Frieden has announced a series of measures which include …

16/05/24

The European Commission reports on the open and targeted consultations on the SFDR assessment

The Sustainable Finance Disclosures Regulation (SFDR1) applies since March 2021 with a view to providing transparency to investors about the sustainab…

23/04/24

Exploring the synergy: VAT and transfer pricing

16/04/24

ECON opinion on EC proposal for Transfer Pricing Directive

On 22 February 2024, the Economic Monetary Affairs Committee (“ECON”) of the European Parliament adopted its opinion on the European Commission’s (“EC…

28/03/24

Luxembourg Tax Administration publishes FAQ on Pillar Two transition rules regarding deferred tax assets and l…

On 25 March 2024, the Luxembourg Tax Administration (“LTA”) published an FAQ aiming to clarify the application of the law of 22 December 2023 transpos…

25/03/24

Publication in the Official Journal of the European Union of the Regulation on instant credit transfers

On 19 March 2024, Regulation (EU) 2024/886 of the European Parliament and of the Council of 13 March 2024 amending Regulations (EU) (i) No 260/2012 es…

19/03/24

MiCAR Levels 2 and 3 measures – where do we stand?

Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets (“MICAR”) will enter into applicati…

18/03/24

Impact of the Luxembourg Pillar 2 rules on 2023 annual and consolidated accounts

In February and march 2024, the Luxembourg accounting standards board (CNC) published two Q&As that provide useful guidance on the impact of the p…

18/03/24

No impairment of the EC’s impartiality: ECJ upholds Scania judgment

In its judgment of 1 February 2024, the ECJ dismissed Scania’s appeal in its entirety and upheld the Commission’s fine of EUR 880.5 million for Scania…

14/03/24

Commission steers market definition to the 21st century

The European Commission has updated its guidance on how to define relevant markets for the purpose of EU competition law enforcement. The revised Mark…

11/03/24

New EU regulation of loan origination by funds

On 26 February 2024, the EU Council adopted new rules amending the EU Alternative Investment Fund Managers Directive (AIFMD II). In this blog, our Fin…

05/03/24

EU adopts 13th package of restrictive measures against Russia

On 23 February 2024, the Council of the EU adopted its thirteenth package of restrictive measures against Russia, which supplements those discussed in…

29/02/24

Amendments to Directive 2011/61/EU on alternative investment fund managers have been formally approved

On 26 February 2024, the Council of the European Union officially approved amendments to Directive 2011/61/EU on alternative investment fund managers …

27/02/24

The Bahamas, Belize, the Seychelles & the Turks and Caicos Islands removed from the EU list of non-coopera…

15/02/24

Draft law introducing measures for reviving building construction sector as from 2024 presented to Parliament

On 9 February 2024, a draft law introducing various measures to revive the building construction sector was published (the “Draft Law”). It follows an…

14/02/24

The EU Parliament and Council reached an agreement on ESG rating

On 5 February 2024, the European Parliament (the Parliament) and the Council of the European Union (the Council) reached a provisional agreement on th…