ArticleTax Changes For 2018 Disclosed In The New Budget BillOn 11 October 2017, and for the last time before next year's parliamentary elections, the Luxembourg Finance Minister presented the budget bill for 2018LuxembourgTaxArendt & Medernach
ArticleVAT E-commerce Package For B2C TransactionsWith the explosive growth of e-commerce, there has been a move to adapt the VAT system, initially built for offline transactions.LuxembourgTaxArendt & Medernach
ArticleBack To 2019 – Forward To 20202019 was a busy year, not least in respect of legal and regulatory changes that may impact your business. We are pleased to provide you with an overview of the major legal and regulatory...European UnionFinance and BankingArendt & Medernach
ArticleEU Commission Answers ESA Questions On SFDR InterpretationIn September 2022, the ESAs jointly submitted questions to the EU Commission about the interpretation of the SFDR. The answers to those questions have now been published, including amendments...European UnionFinance and BankingArendt & Medernach
ArticleCAA Information Note On Concept Of Insurance Intermediary In Group Insurance ContractsOn 24 January 2024, the Commissariat aux Assurances (CAA) published Information Note 24/1 on the concept of insurance intermediary in the context of group insurance contracts (Note).European UnionInsuranceArendt & Medernach
ArticleGlobal Minimum Taxation (Pillar 2) Implementation In Luxembourg: Bill Of Law PassedOn 20 December 2023, the Luxembourg Parliament passed bill of law 8292_ (Bill) implementing Council Directive (EU) 2022/2523_ of 14 December 2022 on ensuring a global minimum...European UnionTaxArendt & Medernach
ArticleStaff Delegation Involvement In Teleworking MattersThe law of 1 April 2022, which enshrines in law the staff delegation's involvement in remote work arrangements, was published on 12 April 2022 and will come into force on 16 April 2022.LuxembourgCoronavirus (COVID-19)Arendt & Medernach
ArticleLuxembourg Register Of Beneficial Owners – Deadline Extended!The Luxembourg Business Registers ("LBR") announced yesterday that the administrative deadline regarding the Registre des bénéficiaires effectifs ("RBO") filing has been extended until 30 November 2019.LuxembourgCorporate/Commercial LawArendt & Medernach
ArticleAugmentation du salaire social minimum luxembourgeois au 1erjanvier 2025Le projet de loi 8459 [1] concernant l'adaptation des taux du salaire social minimum à l'évolution du salaire moyen pendant les années 2022 et 2023 (ci-après le « PDL ») a été déposé à la Chambre des Députés le 15 novembre 2024.LuxembourgEmployment and HRArendt & Medernach
ArticleTelearbeit: Sechsmonatige Übergangsfrist Für Grenzgänger Bezüglich Ihrer Mitgliedschaft In Der SozialversicherungTeaser: Grenzgänger werden bis zum 31. Dezember 2022 weiterhin von zu Hause aus arbeiten können, ohne sich um ihre Mitgliedschaft in der Sozialversicherung sorgen zu müssen.LuxembourgEmployment and HRArendt & Medernach
ArticleUpcoming: New Obligations To Combat Moral Harassment In Employment RelationshipsTo fill an obvious legal vacuum in comparison with a number of EU Member States (including notably the three neighbouring countries), Bill of law n°7864, amending the Labour Code...LuxembourgEmployment and HRArendt & Medernach
ArticleAIFMD 2 And UCITS 6 – Luxembourg Implementation Bill Of LawLuxembourg has moved swiftly to publish the bill of law implementing AIFMD 2 and UCITS 6 into national law.LuxembourgFinance and BankingArendt & Medernach
ArticleCross-Border Distribution Of Investment Funds: A Proposal For HarmonisationReducing barriers for cross-border distribution of investment funds within the EU, thus reducing the costs of going cross-border, while deepening the single marketing procedure for investment funds...LuxembourgFinance and BankingArendt & Medernach
ArticleEMIR 3.0 – The New EU Commission ProposalAccording to the EU Commission, it has become apparent that the regulatory burden on EU central counterparties (the entities carrying out the clearing of derivatives) is too high...LuxembourgFinance and BankingArendt & Medernach
ArticleESG In The Insurance Sector - CAA Raises Insurance Sector's Awareness On The Challenges Of Meeting Sustainability RequirementsOn 25 August 2022, the Commissariat aux Assurances (the "CAA") published Information Note 22/9 (the "Note") to make actors aware of the main existing and ...LuxembourgInsuranceArendt & Medernach
ArticleESG In The Insurance Sector - Update On Climate Change Materiality Assessments And Climate Change Scenarios In The ORSAThe Application Guidance follows up on the Opinion on the supervision of the use of climate change risk scenarios in the ORSA (the "Opinion") that EIOPA published in April 2021.LuxembourgInsuranceArendt & Medernach
ArticleDeclaration Of General Obligation Of The Agreement Dated 20 October 2020 On The Legal Regime Of TeleworkingThe Grand-Ducal regulation of 22 January 2021, published in the Mémorial A n° 76 de 2021, declared the new agreement on the legal regime of teleworking signed on 20 October 2020 between...LuxembourgLitigation, Mediation & ArbitrationArendt & Medernach
ArticleBrexit VAT Notice Issued By The Luxembourg AuthoritiesThe Luxembourg VAT authorities have published a short preparedness notice about the VAT related consequences of a British exit from the European Union without a withdrawal agreement as from 29 March 2019.LuxembourgTaxArendt & Medernach
ArticleExchange Of Information In Tax Matters Upon Request: Relevant CJEU DecisionOn 6 October 2020, the Court of Justice of the European Union (CJEU) rendered its judgement in Joined Cases C-245/19 Luxembourg State v B and C-246/19 Luxembourg State v B and Others in the context ofLuxembourgTaxArendt & Medernach
ArticleIndividual Taxation And Tax Class Reform: New Bill Of Law Introduced Into Luxembourg ParliamentOn 6 January 2026, the Luxembourg government moved forward with its long-awaited reform of personal income taxation via bill of law 8676...LuxembourgTaxArendt & Medernach