On 5 July 2022, the Commissariat aux Assurances (CAA) issued Circular Letter 22/13 on EIOPA's revised guidance on the use of the Legal Entity Identifier (LEI) by insurance and reinsurance intermediaries and insurance intermediaries.

On 13 December 2022, the Commissariat aux Assurances ("CAA") published Circular Letter 22/19 on use of the Legal Entity Identifier ("LEI") by "Professionals of the Insurance Sector" ("Circular 22/19")...

According to Article 4 b) of Commissariat aux Assurances (CAA) Regulation No 15/03 of 7 December 2015 on insurance and reinsurance undertakings, as amended, Luxembourg insurance companies...

Signed in October 2019 between the French and Luxembourg Finance Ministers, the Amendment clarifies an aspect of the French mechanism to rule out double taxation of French resident ...

Es ist so weit! Ab dem 1. Januar 2023 können in Frankreich ansässige Personen, die bei einem Unternehmen in Luxemburg beschäftigt sind (und umgekehrt), 34 Tage pro Jahr für Heimarbeit nutzen.

Am 6. Juli 2023, die Regierungen des Großherzogtums Luxemburg und der Bundesrepublik Deutschland haben ein Änderungsprotokoll zum Doppelbesteuerungsabkommens unterzeichnet...

Amongst the main tax measures[1] , one can highlight the reduction of the maximum corporate income tax ("CIT") rate. In particular, the CIT rate for net profits exceeding EUR 200,000 is reduced

A clarification of the conditions of the reverse hybrid rule has been introduced (article 168quater of the income tax law, as amended). The 2023 budget law provides that the rule requiring...

In March 2025, the Ministers of the Economy and Finance jointly unveiled a 10-point action plan to boost Luxembourg's start-up and scale-up ecosystem.

On 6 July 2023, the governments of Luxembourg and Germany signed an amendment to the tax treaty aimed at avoiding double taxation and preventing tax evasion in relation to taxes...

The EU Commission has proposed an amendment_ of Council Directive 2011/16/EU on administrative cooperation in the field of taxation, known as DAC 8, that aims to increase transparency and accountability

On 29 June 2021, the Luxembourg legislator approved amendments to the legal framework that alleviate the auditing obligations for certain SIS.

In the absence of a common EU framework for share classes of UCITS funds*, ESMA has identified diverging national practices as to the types of share classes that are permitted...

The CSSF has provided guidance on the new e-Identification procedure for UCI prospectuses and offering documents that will replace the current visa stamping procedure from 1 April 2025.

The law of 19 December 2020 introduced this mandatory reporting to prepare for the collection of the real estate levy, which applies to income derived from real estate located in Luxembourg.

On 18 January 2019, the Luxembourg VAT authorities published a new Circular (N°790), which clarifies the provisions of article 28, §3, of the VAT Law on transfer pricing and VAT.

On 15 January 2025, the CSSF published a communiqué as a reminder of the entry into application of the Digital Operational Resilience Act (DORA) and its underlying regulatory technical standards...

This time, Noémie HALLER (Counsel, Employment Law & Business Crime) and Charlotte Demangeat (Senior Associate, Personal Tax & Social Security) break down the tax and social security...

The minimum annual salary needed to hire highly qualified third-country workers in Luxembourg has increased with effect from 18 March 2025.

This time, Philippe Schmit (Partner, Employment Law, Pensions & Benefits) and Arnaud Huguenel (Counsel, Tax) explore how a strong pensions and benefits strategy can offer a real competitive...