The new rules aim to tax the profits of large multinational and domestic groups with a combined annual turnover of at least EUR 750 million based on consolidated financial statements...

On 20 January 2021, the Court of Justice of the European Union (CJEU) gave its ruling in a case that raised the question of whether the provision of a company car to an employee is subject to...

On 23 February 2024, the Council of the EU adopted its thirteenth package of restrictive measures against Russia, which supplements those discussed in our previous newsflashes_.

On 10 July 2023, the EU Commission adopted its adequacy decision for the EU-US Data Privacy Framework ("Framework"). After years of negotiations between the EU and the US, the EU...

On 19 July 2023, the Luxembourg Parliament adopted a law (Law) that aims to correct certain clerical errors and inconsistencies following 2016's significant reform modernising the law...

On 27 July 2020, the government has introduced a draft bill n°7637 in Parliament (the "Draft Bill"), which - if adopted - will modernise the law of 6 April 2013 on dematerialised securities...

Persons and entities registered with the RCS (Luxembourg Trade and Companies Register) will have to communicate the Luxembourg national identification number ("LNIN") for any natural person registered with the...

A partir du 1er avril 2022 l'indice applicable aux salaires sera augmenté de 855,62 à 877,01. Cette hausse indiciaire implique une augmentation obligatoire de 2,5%...

FOLLOWING RECENT INDEX INCREASES, THE LEVELS OF EMPLOYEE SALARY BANDS THAT CAN BE ATTACHED OR ASSIGNED WILL INCREASE SIGNIFICANTLY WITH EFFECT FROM 1 APRIL 2023.

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...

With the end of the exceptional measures implemented during the Covid-19 pandemic, a number of changes are in store that will impact cross-border workers.

On 15 December 2023, the CSSF announced its updated application questionnaire for ELTIF 2.0. With the updated application questionnaire, the CSSF...

In light of the ongoing Brexit discussions, the UK Financial Conduct Authority (FCA) has decided to re-open the temporary permissions regime (TPR) as from 30 September 2020.

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.

ESMA published its proposed draft regulatory technical standards for loan-originating AIFs and invites stakeholders to give their opinions.

The most important corporate tax measures concern the reduction of the maximum corporate income tax("CIT") rate and the introduction of the option provided by the anti-tax avoidance directive ("ATAD")

In many disputes and litigation proceedings, the volumes and flows of information to be treated have taken on huge proportions. Finding accurate key data needed to understand and resolve cases is a serious challenge.

C'est acté ! À compter du 1er janvier 2023, les résidents français employés par une entreprise située au Luxembourg (et vice-versa) pourront bénéficier de 34 jours de télétravail par an.