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…
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 9 March 2022, a bill amending Article 168bis of the Luxembourg Income Tax Act was brought before Parliament. The bill aims to remove 2017 securitis…
Lire plus
On 9th March 2022, the Luxembourg Ministry of Finance introduced a new bill of law n°7974 before the Luxembourg Parliament, which amends the curr…
Lire plus
The Luxembourg tax authorities (“LTA”) released a new circular on 20 January 2022 (PRE_IMM n°1) (the “Circular”) regarding the real estate levy previo…
Lire plus
On 14 March 2022, the OECD published the commentary on the OECD “GloBE” Model Rules concerning the introduction of a minimum effective tax rate worldw…
Lire plus
Transposant l’article 30 de la directive (UE) 2015/849 du Parlement européen et du Conseil du 20 mai 2015 relative à la prévention de l’utilisation du…
Lire plus
The deadline is fast approaching for certain investment funds to meet their fiscal obligation to report on their holding or non-holding of Luxemb…
Lire plus
In recent days the EU and the UK have adopted and expanded a number of sanctions measures against Russian and Belarusian individuals a…
Lire plus
EU institutions announced that the EU will respond with economic sanctions against those involved in Russian action against Ukraine.
Lire plus
Having laid down the rules for the pan-European Personal Pension Product (or PEPP), Luxembourg is now prepared for when the harmonised EU PEPP regime …
Lire plus
In response to Russia’s invasion of Ukraine, the EU has progressively adopted a series of new sanctions and trade restrictions targeted at Russia, Bel…
Lire plus
The Law of 17 December 2021 on electronic communications networks and services ("Law") was published on 22 December 2021 and came into force on 26 Dec…
Lire plus
On 20 January 2022, the OECD released a new version of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.&nbs…
Lire plus
The dynamism of the EU Commission in the field of combating tax evasion seems to be limitless, after the recent initiatives culminating with ATAD (Ant…
Lire plus
Today, the law modifying the law dated 22 March 2004 on securitisation (the “Securitisation Law”) was adopted (the “Law”).
Lire plus
On 4 February 2022, the OECD Secretariat released an update on “Pillar One”, the OECD/G20 Inclusive Framework’s effort to reallocate some taxing right…
Lire plus
The corporate law derogative measures regarding the holding of remote meetings or the taking of written resolutions for entities in relation with the …
Lire plus
On 20 January 2022, the Organisation for Economic Cooperation and Development (OECD) issued an update to its July 2017 Transfer Pricing Guideline…
Lire plus
The Law of 17 December 2021 on electronic communications networks and services (the "Law") was published on 22 December 2021 and came …
Lire plus
On 13 December 2021, the Council of the EU adopted restrictive measures against the Wagner group, a Russia-based unincorporated private military entit…
Lire plus
On 16 December 2021 the Luxembourg budget bill for 2022 (n°7878) has been adopted by the Luxembourg Parliament (the Law). In general, the Law aim…
Lire plus