On 28 July 2021, the Luxembourg Tax Administration ("LTA") published Circular L.G.-A no 67 setting out general guidance on the application of administrative fines in cases of tax fraud,...

The Commission Delegated Regulation (EU) 2022/1214 of 9 March 2022[1] ("Nuclear and Gas Regulation") was published on 15 July 2022 after finally being approved...

On June 26th 2013, the European Commission published a proposal for a regulation on European Long-term Investment Funds.

As per our previous article dated 2014, this shall be a concise reminder about main provisions contained in the Law and the impact of the transitory provisions therein.

On 8 October 2025, the Luxembourg Minister of Finance presented the 2026 budget (the "Budget Law") oriented towards growth and social cohesion.

Over the last few years, the financial landscape in Luxembourg has drastically changed with regard to fiscal transparency and compliance with international standards.

En date du 2 décembre 2021, la Chambre des Députés a procédé au vote du projet de loi N°7785 portant modification du Code de procédure pénale.

On July 18th 2014 the Commission de Surveillance du Secteur Financier ("CSSF") published an Updated FAQ concerning the Luxembourg law of July 12th 2013 on AIFM.

There has been an interesting development in the controversial Luxembourgish case of an Icelandic bank (Landsbanki Luxembourg S.A.) in liquidation.

Draft Law No 8586 amending the law of 29 August 2008 on the free movement of persons and immigration (the "Draft Law") was submitted to the Chamber of Deputies on 21 July.

On February 18th 2013 the CSSF published Circular 13/559 relating to the guidelines of the European Securities Market Authority on ETFs and other UCIT's issues.

Comme on pouvait s'y attendre, les difficultés rencontrées sur le plan économique, au Luxembourg comme ailleurs, suscitent un contentieux important eu égard aux entreprises en difficulté.

Les difficultés rencontrées sur le plan économique, au Luxembourg comme ailleurs, suscitent un contentieux important eu égard aux entreprises en difficulté.

On 17 April 2025, the Luxembourg Higher Administrative Court (Cour administrative), delivered its long awaited decision on case n° 50.602C pertaining to the qualification of interest free loans under Luxembourg tax law and the existence of a permanent establishment in a treaty jurisdiction.

The aim of the Circular is to provide investment vehicles with guidance in respect of the Luxembourg Real Estate Levy.

Today the Luxembourg Parliament approved the bill n° 6497 modifying the Luxembourg Income Tax Act ("LIR") in certain areas, some of which will impact the private equity industry.

Le juge de l'impôt doit régulièrement s'occuper d'affaires ayant trait à des demandes d'Etats étrangers concernant des comptes bancaires luxembourgeois.

Selon l’article L.241-1 du Code du Travail, il y a discrimination directe lorsqu’une personne est traitée de manière moins favorable en raison de son sexe qu’une autre ne l’est, ne l’a été ou ne le serait dans une situation comparable.

The Securitisation Law was silent on the possibility for SVs to be financed by loans, in addition to "securities".

On 20 December 2021, a draft law No. 7933 (the "Draft Law") was lodged with the Luxembourg Chamber of Deputies.