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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08/11/24
EU Commission adopted a DAC9 proposal to ease filing obligat…

On 28 October 2024, the EU Commission put forward a directive proposal (the…

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05/11/24
Council of the EU finally agrees on VAT in the digital age p…

On 5 November 2024, the Council adopted new measures aimed at modernising t…

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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

European Court of Justice Confirms the Validity of the CETA Dispute Resolution Mechanism

On 30 April 2019, the ECJ confirmed that the investment court system (ICS) created by the free trade agreement between the EU and Canada (CETA) is in …

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Luxembourg 2019 budget law introducing new tax measures passed

Amongst the set of new tax measures, the law provides  for the reduction of the corporate income tax rate and the optional application  of t…

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BREXIT: Luxembourg takes additional steps to mitigate Brexit effects

Yesterday, a second draft law was released aiming at mitigating Brexit effects for the investment fund sector. It follows the first draft law on Brexi…

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Finance Bill 2019 | Important Tax Measures Foreseen

On 5 March 2019, the finance bill n°7450 (“Finance Bill”) was filed by the Luxembourg government with the Luxembourg parliament.

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Finance Bill 2019: CIT reduction and optional extension of interest limitation rules on fiscal unity level

On 5 March 2019 the Luxembourg government filed the new finance bill n° 7450  (“Finance Bill”) with the Luxembourg parliament.

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Brexit: the Luxembourg emergency legislation

On 31 January 2019, the bill of law n°7401 (the “Bill”) was issued on measures to be taken in relation to the financial sector in case of the wit…

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Corporate Tax Reform 2019

On 5 March 2019, the 2019 budget draft law was presented to Parliament. The draft law introduces mainly the following corporate income tax measures w…

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Finance Bill 2019: CIT reduction and optional extension of interest limitation rules on fiscal unity level

On 5 March 2019 the Luxembourg government filed the new finance bill n° 7450 (“Finance Bill”) with the Luxembourg parliament

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EU State aid investigation opened into Huhtamäki’s tax treatment in Luxembourg

On 7 March 2019, the European Commission announced the opening of a formal State aid investigation into three tax rulings granted by the Luxembourg ta…

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Luxembourg presents budget law 2019

On March 5th 2019, the Luxembourg Minister of Finance submitted to the Parliament the draft 2019 budget law (the "Budget"), which is expected to …

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Luxembourg update: proposed interest deduction limitation at fiscal unity level and reduction of corporate inc…

On 5 March 2019, the government filed its 2019 budget bill of law. The proposed tax measures include a reduction of the corporate income tax rate and …

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Law implementing ATAD enters into force

The law of 21 December 2018 implements the EU Anti-Tax Avoidance Directive (“ATAD”), the aim of ATAD being to implement the BEPS (Base Erosion and Pro…

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VAT Circular on transactions between related parties

On 19 January 2019, the Luxembourg VAT authorities published Circular 790(“Circular”) to clarify Article 28 paragraph 3 of the Law of 12 February…

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Brexit: New Luxembourg Bill of Law

On 31 January 2019, the Luxembourg Government submitted Bill 7401 to the Luxembourg Parliament regarding measures to be taken in relation to…

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Brexit : Delegation and UK temporary regimes

On 25 January 2019, the CSSF published a Press Release 19/05 on the delegation of investment management/portfolio management and/or risk man…

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European Parliament approves framework for screening of foreign direct investments into the EU

On 14 February 2019 the European Parliament approved an European wide framework for the screening of foreign direct investments into the EU (the …

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General Court annuls the decision of the EU Commission on the Belgian excess profit regime

Since June 2013, the EU Commission has been investigating the tax ruling practices of several EU Member States with a view to detect potential State a…

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Luxembourg Parliament adopts MLI ratification law

On 14 February 2019, the Luxembourg Parliament adopted the law ratifying the OECD Multilateral Convention to implement tax treaty related measure…

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Draft Law to transpose EU Directive on long-term shareholder engagement into Luxembourg national Law

On January 11th 2019, the Council of the Government (Le Conseil de gouvernement) discussed a draft law (the “Draft Law”) which has as its purpose the …

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New draft law aiming at mitigating Brexit effects and safeguarding the interests of the Luxembourg financial a…

Today, a draft law was released which aims at ensuring that even in case of a hard Brexit, UK entities of the financial and insurance sectors with Lux…

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