39 results found

the Luxembourg Court of Appeal has recently confirmed the decision of the Luxembourg Tribunal that a rent free period in a lease contract subject to VAT (thanks to having opted-in for VAT...

It's been over two years since the GDPR entered into force and yet all property managers have not yet integrated data protection regulatory requirements into their daily lives.

On 17 January, the Parliament adopted the Law on commercial leases (the "Law") which modifies significantly the regime applicable to commercial leases.

On 8 July 2022, the District court of Luxembourg-City clarified the scope of Article 544 of the Civil Code in the event of an emphyteusis.

A new Bill of law amending the Law of 21 September 2006 on residential leases, as amended, and amending certain provisions of the Civil Code (the "Bill") was introduced into Parliament...

A new Bill of law amending the Law of 21 September 2006 on residential leases, as amended,

Within the context of a conflict between two companies regarding the sublease of a commercial space, one of these two companies was the original tenant of the commercial space...

On 10 July 2024, the Luxembourg parliament passed the law based on the Bill of law No. 7642 entitled "Lease reform – apartment sharing – invested capital regime" (hereinafter the "Law").

The Law of 22 October 2008 called the Housing Pact (Pacte Logement) defines a long-term lease (bail emphytéotique) as "a real property right consisting of having the full enjoyment of a building...

In June, the CJEU ruled on the concept of a fixed establishment for VAT purposes.

In order to fight the effects of inflation, a temporary reduction of VAT rates has been applicable since 1 January 2023 and will last until 31 December 2023. The current rates...

In my last article, I provided an overview of the requirements for determining whether an entity is acting as a principal or an agent. I want now to look

La Chambre des Députés a adopté le 17 janvier la loi portant sur le bail commercial qui modifie profondément le régime applicable aux baux d'immeubles destinés à l'exercice d'une activité commerciale, industrielle ou artisanale.

The Luxembourg reform of residential lease agreements took a turn this week, as the Luxembourg government approved major amendments to Bill 7642 on Monday 15 April 2024.

On 25 June 2025, the Luxembourg Parliament is expected to adopt the draft law extending several temporary housing tax incentives originally introduced...

As the world continues to battle the Covid-19 pandemic, small businesses are struggling to survive, affected by successive lockdowns.

On 20 July 2023, the Bill of Law 7989 amending the Law of 2 September 2011 regulating the access to the professions of craftsman...