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On 28 October 2024, the European Commission proposed amending again the Directive on Administrative Cooperation (DAC) to facilitate the filing and exchanging of Pillar Two-related information in the EU.

Following the announcement in our tax flash of 13 July 2023 and the previous consultation of December 2022 (see our article of 22 December 2022), the OECD's Inclusive Framework (IF)...

Pillar Two is a groundbreaking international tax framework that imposes a 15% minimum taxation to multinational enterprises in each country where they operate.

The Markets in Crypto-Assets Regulation (EU 2023/1114, MiCAR), which entered into force in June 2023, aims to create a broad EU regulatory framework applicable to crypto-assets...

Brazil has recently introduced CFC (Controlled Foreign Company) rules for Brazilian tax resident individuals.

Under P2, a top-up tax (‘TT') is imposed on the profits of low-taxed constituent entities (‘LTCE') of in-scope multinational groups (‘MNEs'). Pursuant to the income inclusion rule (‘IIR')...

The CJEU ruled that national participation exemptions can be denied under the GAAR of the Parent Subsidiary Directive (PSD), in the case of abuse. In this respect, the CJEU clarified that the qualification...

The CSSF has built a new digital portal (e-Prospectus) where issuers will, as of 1 March 2021, be able to submit and follow their application requests under the Prospectus Regulation...

Rules of civil procedure are deemed to be at the service of the parties to a dispute, as the form is meant to be an instrument of the realization of justice.

The law dated 25 November 2020 (the 25 November 2020 Law), amending the law of 23 September 2020, comprises the latest set of measures adopted by the Luxembourg legislation to...

Irina Stoliarova and Marjorie André discuss key ESG updates that asset managers should anticipate in 2025. Amendments to the Sustainable Finance Disclosure Regulation (SFDR) and the ESMA guidelines on fund names remain a central focus for the industry.

As 2020 draws to a close, the Luxembourg Financial Intelligence Unit published its annual report for 2019 highlighting over 50,000 declarations and blocked funds which exceeded EUR 231 million.

On 23 May 2024, the Luxembourg government filed a bill of law and a draft of Grand Ducal regulation notably to (i) further clarify the tax treatment of share class redemptions following two judgments issued in 2023...

In the Estro-decision dated 17 May 2023, the Enterprise Chamber determined that there had been mismanagement within the Estro Group at the time of the sale of the Estro Group to private equity investor Providence.

On 22 November 2024, the Dutch Public Prosecutor's Service ("DPPS") published the Instruction on self-reporting, cooperation and self-investigation (in Dutch: de aanwijzing zelfmelden, medewerking en zelfonderzoek)...

On 20 April 2021, the bill on Paid Parental Leave has been approved by the House of Representatives. Under this bill, both parents will be entitled to nine weeks of paid parental leave in the child's first year...

The Court of Appeal of ‘s-Hertogenbosch overturned the judgment of the district court of Oost-Brabant on 29 April 2025, which held Enexis liable for the damages of data server assembly company ZT Netherlands...

The Amendment Act Financial Markets 2022 (Wijzigingswet financiële markten 2022, the Amendment Act) is part of a series of annual legislative proposals that implement changes to financial legislation in the Netherlands.