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.
Le secret bancaire s’effrite. Les échanges d’informations, portant sur un éventail fort large de données financières, vont s’intensifier considérablem…
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As announced in February, the draft law n° 7020 regarding the 2017 Tax Reform proposed by the Government was filed with the Luxembourg Parliament on J…
Lire plusSituated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of c…
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In August 2016, the Luxembourg Stock Exchange (“LuxSE”) published frequently asked questions (the “FAQs”) in light of the entry into force of Regulati…
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In 2009, two of the three shareholders of a Luxembourg resident corporation (hereafter “LuxCo”) agreed to buy-out, at fair market value, the third sha…
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The Luxembourg VAT Authorities published, on 30 September 2016, a long-awaited clarification regarding the Luxembourg VAT treatment of director fees. …
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On 5 July 2016, the European Commission adopted a proposal for amending Directive (EU) 2015/849 on the prevention of the use of the financial system f…
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Verser des fonds à un partenaire établi dans un paradis fiscal est suspect aux yeux du fisc. Depuis 2010, les sociétés belges doivent déclarer leurs p…
Lire plusOn 3 July 2016, Regulation (EU) No 596/2014 of 16 April 2014 on market abuse (the “Market Abuse Regulation”) became directly applicable in Luxembourg.…
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The European Commission (Commission) announced the opening of a formal investigation into advance tax rulings (ATRs) granted by Luxembourg to companie…
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On 12 May 2016, Russia joined the OECD Automatic Exchange of Information Agreement on the introduction of the automatic exchange of information in tax…
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In a recent ruling (Judgment C-366/13 of 20 April 2016) the CJEU, on questions for preliminary ruling submitted by the Court of Milan, gave some …
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The Luxembourg bill N°7020 (the “Bill”) presented and filed on 26 July 2016 by the Luxembourg Minister of Finance with the Luxembourg Parliament fores…
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Le projet de loi du 14 octobre 2015 - dont nous avons déjà fait écho dans notre blog du 22 octobre - s'est concrétisé depuis lors à travers l'insertio…
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On June 17th 2016, the Economic and Financial Affairs Council of the European Union (ECOFIN) reached a political agreement on the proposal for a Counc…
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On 10 August 2016, the Luxembourg court of appeal overturned the decision of the Luxembourg lower administrative tribunal regarding the VAT treatment …
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On 26 July 2016 the Luxembourg Government submitted the draft law no. 7020 to the Luxembourg Parliament. The draft law includes a number of …
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In the comments to the Draft Law, the Government again confirms its firm commitment to carefully monitor the developments resulting from the OECD’s wo…
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On 25 May 2016, the European Council adopted a Directive (EU) 2016/881 amending Directive 2011/16/EU as regards mandatory automatic exchange…
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On 26 July 2016, a bill of law introducing the 2017 tax reform was submitted to Luxembourg Parliament. The bill proposes a series of tax measures rele…
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