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  • Article

    MiFID II: Are You Ready?

    MiFID II revises and completes the rules currently in place. In particular, the scope of regulated products and activities is extended.
    LuxembourgFinance and Banking
    Arendt & Medernach
    Arendt & Medernach
  • Article

    New ECB Draft Guide On Qualifying Holding Procedures

    Although the ECB has exclusive competence to assess acquisitions and increases of qualifying holdings in all credit institutions established in Member States that participate...
    LuxembourgFinance and Banking
    Arendt & Medernach
    Arendt & Medernach
  • Article

    PRIIPS KID: The Final Pieces Of The Puzzle

    The pieces of the puzzle are finally falling into place. The long-awaited level 3 and 4 measures have been published earlier this week, half a year before the PRIIPs KID becomes compulsory.
    LuxembourgFinance and Banking
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Brexit: The Luxembourg Emergency Legislation

    On 31 January 2019, the bill of law n°7401 (the "Bill") was issued on measures to be taken in relation to the financial sector in case of the withdrawal of the United Kingdom ("UK") ...
    LuxembourgGovernment, Public Sector
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Implementation Of The 5th AML Directive Into Luxembourg Law: The Last Piece Of The Puzzle – Key Aspects And Changes Of The Law Of 25 March 2020

    The law1 of 25 March 2020 implementing EU Directive 2018/8432  (the "5th AML Directive") and amending the law of 12 November 2004 on the fight against money laundering and terrorism financing...
    LuxembourgGovernment, Public Sector
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Register Of Beneficial Owners: Access Restored For Professionals, Subject To Conditions

    In this context, on 16 December 2022, the LBR announced a new procedure for obtaining access to the RBE, applicable solely to Professionals within the meaning of Article 2 of the AML/CFT Law.
    LuxembourgGovernment, Public Sector
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Modernisation Of Law Regulating Access To Professions Of Craftsman, Trader, Manufacturer And Certain Liberal Professions

    On 21 July 2023, Parliament adopted a set of amendments to the law of 2 September 2011 regulating access to the professions of craftsman, trader, manufacturer, and certain liberal professions, as amended (Law).
    LuxembourgInsolvency/Bankruptcy/Re-Structuring
    Arendt & Medernach
    Arendt & Medernach
  • Article

    ESG In The Insurance Sector - CAA Raises Insurance Sector's Awareness On The Challenges Of Meeting Sustainability Requirements

    On 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 ...
    LuxembourgInsurance
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Sustainability In The Life Insurance Sector – CAA Information Note On The Sustainability Engagement Of Life Insurance Undertakings

    On 2 July 2024, the Commissariat aux Assurances (CAA) published Information Note 24/9 (Note) to present the results of its study on how life insurance undertakings incorporate sustainability...
    LuxembourgInsurance
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Declaration Of General Obligation Of The Agreement Dated 20 October 2020 On The Legal Regime Of Teleworking

    The 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 & Arbitration
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Luxembourg Introduces Class Actions In Consumer Law

    Bill of law 7650 introducing class actions in consumer law was unanimously adopted by the Luxembourg Parliament on Thursday, 30 October 2025.
    LuxembourgLitigation, Mediation & Arbitration
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Brexit VAT Notice Issued By The Luxembourg Authorities

    The 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.
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Budget 2022: One-Off Tax Measures Targeting Individuals

    On 13 October 2021, the Luxembourg Government filed Budget Bill No. 7878 with the Luxembourg Parliament.
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Deduction Of Input VAT On Abort Costs

    On 3 May 2018, Advocate General ("AG") Kokott delivered her opinion in the Ryanair case (C-249/17) concerning the deduction of input VAT ...
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Exchange Of Information In Tax Matters Upon Request: Relevant CJEU Decision

    On 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 of
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Individual Taxation And Tax Class Reform: New Bill Of Law Introduced Into Luxembourg Parliament

    On 6 January 2026, the Luxembourg government moved forward with its long-awaited reform of personal income taxation via bill of law 8676...
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Law Implementing DAC 7 In Luxembourg Passed

    On 16 May 2023, the Luxembourg Parliament adopted a law (the "Law") which implements Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation ("DAC 7").
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    New Bills On ATAD Implementation And MLI Approval

    the first bill of law ("ATAD Bill") implements the provisions of the Council Directive (EU) 2016/1164 – the so-called Anti-Tax Avoidance Directive ("ATAD"); and ...
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    OECD Releases Updated Transfer Pricing Guidelines

    There are significant changes to the guidance in respect of the profit split method, hard-to-value intangibles (HTVI) and financial transactions.
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Ratification Of The New Tax Treaty Between Luxembourg And France

    The provisions that are expected to have the most significant impact in particular on cross border investments and the main outstanding points that need clarification are summarised
    LuxembourgTax
    Arendt & Medernach
    Arendt & Medernach

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