Actualités et articles

L'endroit idéal pour tout professionnel du droit ou de la fiscalité de s'informer de l'actualité du secteur juridique luxembourgeois

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29/01/26
29/01/26
New Carried Interest Regime Law Voted!

23/10/2026, the Luxembourg Parliament approved Bill of Law No. 8590, which modernizes the Luxembourg carried interest regime.

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26/01/26
26/01/26
Carried interest: Luxembourg modernises its tax regime

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest. This marks a significant step forward in modernising…

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22/01/26
22/01/26
New tax incentive for start-up investments: are you ready to maximise this opportunity?

Luxembourg has just introduced a new tax credit for investments in start-ups to encourage innovation and entrepreneurship. The incentive applies as from the 2026 tax year and aims …

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09/02/26
New investment rules for Luxembourg unit-linked life insuran…

On 28 January 2026, the Commissariat aux assurances (CAA) released circular…

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29/01/26
US fund managers: structuring considerations for Belgian Pri…

US fund managers rely on a Luxembourg access point (Lux Fund) within their …

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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.

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Plus d'actualités et d'articles

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05/08/22
Additional sustainable finance requirements for Luxembourg UCITS management companies and AIFMs

On 1 August 2022, the following delegated acts, which complement the Sustainable Finance Disclosure Regulation 2019/2088 (SFDR) entered…

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03/08/22
Paying a tribute is not dishonest

The General Court of the EU has recently rendered an interesting judgment about the lawfulness of “reviving” an old trade mark (Case T-250/21, EU:T:20…

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02/08/22
ESG in the insurance sector - Update on the integration of sustainability preferences under IDD

On 20 July 2022, the European Insurance and Occupational Pensions Authority (“EIOPA”) published precious guidance (Guidance on the integration of sust…

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29/07/22
MICA | Regulation of distributed ledger technology

The first cornerstone: the adoption of the Markets in Crypto-assets (“MiCA”) regulation

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21/07/22
Merger Control in Luxembourg – first results of the public consultation procedure and next steps

Merger control seeks to scrutinise concentrations of competitive power by requiring certain transactions to be notified to national or supranational c…

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12/07/22
The new Luxembourg/United-Kingdom tax treaty has been signed

More than four years after the announcement of negotiations, the new tax treaty between Luxembourg and the United Kingdom was finally signed on 7 June…

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07/07/22
Implementing DAC 7 in Luxembourg: bill laid before parliament

On 13 June 2022, the Luxembourg government laid bill no. 8029 (the “Bill”) before Parliament. It would implement into domestic law Council Directive (…

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23/06/22
The new Luxembourg-UK double tax treaty: key points for investors in UK real estate

On 7 June 2022, the United-Kingdom (UK) and Luxembourg signed the text of the new double tax treaty.

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23/06/22
Cross-border home working: different taxation rules starting 1 July 2022

The special bilateral agreements signed between Luxembourg and the Belgian, French and German authorities concerning cross-border workers in the conte…

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20/06/22
Updated CRS FAQ by the Luxembourg tax administration

The common reporting standard (“CRS”), which has been implemented in Luxembourg by the law of 18 December 2015, has introduced an automatic exchange o…

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16/06/22
Changes to the UK/Luxembourg double tax treaty

On 7 June 2022, the UK and Luxembourg governments signed a protocol to amend the double tax treaty (the treaty) between both jurisdictions. As set out…

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15/06/22
ATAD 3 amendments: Are you ready for the changes?

On 12 May 2022, the reporter of the Committee on Economic and Monetary Affairs of the European Parliament (ECON) published its draft report (the …

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15/06/22
New double tax treaty signed between Luxembourg and the United Kingdom

On 7 June 2022, the governments of Luxembourg and the United Kingdom (the “UK”) signed a new double tax treaty (the “New Treaty”) repla…

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03/06/22
Sixth package of EU economic sanctions against Russia - “Not only about oil”

On 3 June 2022, the Council of the European Union adopted new restrictive measures against Russia due to the ongoing conflict in Ukraine.

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31/05/22
Recent decision of the Administrative Court in relation to the 115 Account: What is at stake?

In a recent decision of 31 March 2022, the Luxembourg Administrative Court (the “Court”) ruled on whether contributions to the “115 Account” …

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23/05/22
DEBRA – The new EU tax initiative aiming at promoting a fair and sustainable business environment

Within the EU a widespread asymmetry exists between debt and equity financing. Usually, interest is tax deductible from the corporate income tax base …

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20/05/22
Chronicle of a death foretold : the debt tax bias

The EU Commission published its already much-debated DEBRA proposal on 11th May 2022, in her move to re-vamp again the tax environment in which corpor…

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17/05/22
EU Commission issues draft DEBRA directive providing a debt-equity bias reduction allowance

On 11 May 2022, the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance (the “DEBRA Proposal”). The DEBR…

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13/05/22
European Commission proposes a debt-equity bias reduction allowance (DEBRA)

On 11 May 2022, the European Commission published a Directive proposal to tackle the tax bias in favour of debt funding. The proposal includes both a …

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06/05/22
Publication of the Commission Delegated Regulation (EU) with regard to regulatory technical standards on SFDR …

After the entry into force of the Regulation (EU) 2019/2088 on sustainability‐related disclosures in the financial services sector on 10 March 2021 ("…

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