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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16/07/15
PRIIPS Regulation - Update

On June 23rd 2015 the European Banking Authority, the European Insurance and Occupational Pensions Authority and the European Securities and Markets A…

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15/07/15
Automatic Exchange Of Information of Tax Rulings

In line with its agenda aiming to combat tax evasion or “aggressive” forms of tax planning, the European Commission (the “Commission”) presented a&nbs…

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14/07/15
ELTIF - Publication of the Regulation

Regulation 2015/760 (the “Regulation”) on European Long-Term Investment Funds (“ELTIF”) was published on May 19th 2015 in the official journal of the …

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13/07/15
The European Fund for Strategic Investments (EFSI)

As one of the three pillars1 of the investment plan for Europe (‘plan Juncker’), the EFSI will play a central role in mobilising investments in t…

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09/07/15
Luxembourg sets ambitious priorities for EU presidency

Over the coming six months, Linklaters will be closely monitoring and analysing political and legislative developments during Luxembourg’s presidency …

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03/07/15
Fourth AML Directive - Entry into force

The European Parliament voted on the final text of the fourth AML Directive (“the Fourth AMLD”) on May 20th 2015. We commented on the key changes in o…

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02/07/15
Bill For Ratification Of The Fatca Agreement Submitted To Parliament

With respect to the Foreign Account Tax Compliance Act (“FATCA”), the first reporting by Luxembourg financial institutions is due on 30 June 2015 at t…

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26/06/15
Mutual Agreement on Treaty Between Belgium And Luxembourg on the Taxation of Cross-Border Commuters

On 5 February 2015, the governments of Luxembourg and Belgium came to an agreement with respect to the right of taxation of salaries, wages …

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23/06/15
EU Data Protection Regulation: Member States Adopt Common Approach and Aim to Finalise under the Luxembourg Pr…

In 2012, the European Commission adopted an ambitious proposal for an EU General Data Protection Regulation (“GDPR”). The European Commission’s aim is…

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23/06/15
The EUCJ Ryanair Judgment: A Useful Clarification On The Use Of Unprotected Databases

At the beginning of 2015, the Court of Justice of the European Union (“The Court”) rendered a judgment (EUCJ, aff. C-30/14) which should serve to reas…

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10/06/15
EC's proposal for automatic exchange of tax rulings

On March 18th 2015, the European Commission published a new initiative on tax transparency to fight tax evasion and avoidance. The initiative includes…

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02/06/15
MMF Regulation - ECON Report

On February 26th 2015, the Economic and Monetary Affairs Committee of the European Parliament ("ECON") voted on the draft report on the proposed draft…

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27/05/15
Adoption of the ELTIF Regulation

The proposed regulation (the "Regulation") on European Long-Term Investment Funds ("ELTIF") has been adopted by the European Parliament (the "EP") on …

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26/05/15
The European Long-Term Investment Fund (Eltif) Regulation

On 20 April 2015, the European Council formally approved a new regulation aiming at creating a new investment vehicle channelling European investment …

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21/05/15
Final text of the fourth AML Directive

Two years after the European Commission's proposal, the European Parliament approved the final text of the fourth AML Directive ("the Fourth AMLD") on…

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21/05/15
Market Abuse Regulation - ESMA Report

On February 2nd 2015 the European Securities and Markets Authority ("ESMA") published its final report on possible delegated acts concerning the Marke…

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19/05/15
Fourth AML Directive

The European Parliament vote on the final text of the fourth AML Directive ("the Fourth AMLD") is imminent.

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15/05/15
DTT with Germany - Interpretation of the term Investmentvermögen

The Luxembourg tax authorities released Circular L.G. - Conv. D.I. n°58 on February 9th 2015 (hereafter the "Circular") which aims at providing clarif…

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14/05/15
Updated ESMA Q&A on Key Investor Information Document (KIID) for UCITSOn 26 March 2015, ESMA published an …

On 26 March 2015, ESMA published an updated version of its Q&A on the KIID.

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13/05/15
Super reduced VAT rate not applicable to e-books

By judgement dated March 5th 2015 (the "Judgement"), the Court of Justice of the European Union (the "ECJ") ruled that the Grand-Duchy of Luxembourg h…

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