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The Ministry of Finance of the United Arab Emirates (“UAE”) recently releas…
On 15 January 2025, the Inclusive Framework (“IF”) on Base Erosion and Prof…
Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.
Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.
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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Suite à l’invalidation de la décision d’adéquation du Privacy Shield par la Cour de Justice de l’Union Européenne le 16 juillet 2020 (voir notre artic…
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À compter du 1er janvier 2024, les résidents allemands employés par une entreprise située au Luxembourg (et vice-versa) pourront en principe bénéficie…
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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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On 9 June 2023, the Luxembourg tax authorities have issued a first circular (No 168quater/1) on the application of the so-called reverse hybrid rules.…
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As part of its aspiration that supervisors play an essential role in identifying, preventing, investigating, sanctioning, and remediating greenwashing…
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The newly published circular clarifies the vat treatment set out in circular n°807, which was published shortly after the cjeu’s decision
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The EU Commission is proposing to modernise and simplify the framework for retail investment across the different sectors of the financial services in…
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The law of 16 May 2023 (the “Law”) implements Directive (EU) 2019/1937 of the Parliament and of the Council of 23 October 2019 on the protection of pe…
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