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  • Article

    Accounting Reform In Luxembourg - Draft Law Submitted To Parliament

    Luxembourg government launched the first step of a reform of the Luxembourg accounting legal framework. The main objective is to consolidate into one single law the Luxembourg accounting rules...
    LuxembourgAccounting and Audit
    Tiberghien
    Tiberghien
  • Article

    New Measures In The Context Of COVID-19: Accounting Obligations And Reports - Regulatory And Corporate Aspects

    On 26 March 2020, a draft law n°7540 was submitted to the Chambre des Députés of Luxembourg (Draft Law n°7540), which relates to the extension of certain deadlines relating to accounting...
    LuxembourgCorporate/Commercial Law
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Insolvency Protection Of Creditors And Collateral Takers According To The Laws Of Luxembourg

    The Act of May 20 2011 implements EU Directive 2009/44/EC (amending the EU Settlement Finality Directive and the EU Collateral Directive), and amends the Collateral Act of August 5 2005.
    LuxembourgInsolvency/Bankruptcy/Re-Structuring
    NautaDutilh
    NautaDutilh
  • Article

    Listing Of Debt Securities On The Luxembourg Stock Exchange

    Elvinger Hoss Prussen was founded in 1964 by lawyers committed to excellence and creativity in the provision of legal services.
    LuxembourgFinance and Banking
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    OECD/IF Releases Further Administrative Guidance On The GloBE Rules (Pillar Two)

    On 18 December 2023, the OECD released further Administrative Guidance on the global minimum taxation rules (GloBE Rules, which form part of Pillar Two).
    GlobalTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Pillar Two: Dutch Tax Authorities Publish Q&A

    On 2 September 2025, the Dutch Tax Authorities (DTA) published a question-and-answer (Q&A) regarding the Dutch Minimum Tax Act 2024 (DMTA 2024). The DMTA 2024 implements the EU Pillar Two directive in Dutch law.
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    CSSF Issues Circular On UCI Administrators: What To Know?

    The Luxembourg Financial Sector Supervisory Authority (the CSSF) recently published Circular 22/811 (the Circular) on the authorisation, governance and internal organisation of administrators...
    LuxembourgFinance and Banking
    Ogier
    Ogier
  • Article

    OECD/IF Releases Further Administrative Guidance On The GloBE Rules

    On 17 June 2024, the OECD / Inclusive Framework (IF) released additional Administrative Guidance on the global minimum taxation rules (GloBE Rules, which form part of the OECD's Pillar Two solution).
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Holding Companies and Soparfi - The 1929 Holding Company

    LuxembourgEnvironment
    Jim Penning & Associes
    Jim Penning & Associes

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