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As tax specialists will already know, operational taxes are a crucial area for compliance matters nowadays.

It's not always easy to determine if an acquired set of activities and assets results in a business or only in an asset acquisition.

The EU's digital regulatory framework—spanning the AI Act, GDPR reforms, the Data Act, NIS2, and the Cyber Resilience Act—extends far beyond European borders...

From full-blown crisis situations to evaluating the compliance framework, today's experts can advise ...

On 12 September 2023, the European Commission proposed the Business in Europe: Framework for Taxation directive, which lays down a new, single set of rules to determine the tax base...

On 17 December 2025, the European Commission published a long-awaited suite of implementing legislation and guidance for its Carbon Border Adjustment Mechanism (which we recently covered...

While the transposition process of Directive (EU) 2022/2464 as regards corporate sustainability reporting ("CSRD") is still ongoing in Luxembourg, the following is worthwhile noting for companies preparing to comply...

This alert summarises future obligations to be met, potential penalties in case of non-compliance and how we can assist you.

Starting on 12 November 2024, the Luxembourg Business Registers (LBR) will introduce new filing requirements for natural persons associated with entities registered in the Luxembourg Trade and Companies Register (RCS).

Doing business in the US or with American investors? If so, you'll know that operational taxes can be a tough area.

The Luxembourg Business Register has launched an enforcement phase to monitor compliance with registration requirements, introducing a graduated system of penalties for entities with non-compliant records.

Luxembourg's fund industry has long relied on external portfolio managers and investment advisors, but recent regulatory scrutiny raises fundamental questions about how investment decision-making is organized and where authority truly resides. The distinction between delegation and advisory models is not merely formal—it reflects a deeper tension between commercial reality and regulatory expectations, with direct consequences for sponsors seeking to maintain control while meeting substance requirement

One objective of the European Market Infrastructure Regulation is to lower the risk of contagion in the financial system, and in doing so promote an efficient and transparent derivatives market.

The Luxembourg Parliament has adopted the law implementing Directive EU 2015/849 which requires the creation of a central register ("RBE") of beneficial owners ("BO") of companies and legal entities.

Luxembourg has introduced a comprehensive legal framework to facilitate cross-border transactions. The new law increases legal certainty and strengthens protections for stakeholders...

With the deadline for national implementation set at 28 December 2024, listed companies have until 30 June 2026 to achieve the quotas set by the EU Women on Boards Directive.

Luxembourg's tax authority has issued critical guidance on Pillar Two registration requirements, clarifying that all in-scope entities must register regardless of filing obligations or safe harbour applicability.

Die EU-Richtlinie 2022/2381 „Women on Boards" (die „Richtlinie") ist mittlerweile offiziell in Kraft getreten, da die Mitgliedstaaten bis zum 28. Dezember 2024 Zeit hatten, um sie in nationales Recht umzusetzen.