ArticleMiFID 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 BankingArendt & Medernach
ArticleNew ECB Draft Guide On Qualifying Holding ProceduresAlthough 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 BankingArendt & Medernach
ArticlePRIIPS KID: The Final Pieces Of The PuzzleThe 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 BankingArendt & Medernach
ArticleBrexit: The Luxembourg Emergency LegislationOn 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 SectorArendt & Medernach
ArticleImplementation Of The 5th AML Directive Into Luxembourg Law: The Last Piece Of The Puzzle – Key Aspects And Changes Of The Law Of 25 March 2020The 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 SectorArendt & Medernach
ArticleRegister Of Beneficial Owners: Access Restored For Professionals, Subject To ConditionsIn 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 SectorArendt & Medernach
ArticleModernisation Of Law Regulating Access To Professions Of Craftsman, Trader, Manufacturer And Certain Liberal ProfessionsOn 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-StructuringArendt & 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
ArticleSustainability In The Life Insurance Sector – CAA Information Note On The Sustainability Engagement Of Life Insurance UndertakingsOn 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...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
ArticleLuxembourg Introduces Class Actions In Consumer LawBill of law 7650 introducing class actions in consumer law was unanimously adopted by the Luxembourg Parliament on Thursday, 30 October 2025.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
ArticleBudget 2022: One-Off Tax Measures Targeting IndividualsOn 13 October 2021, the Luxembourg Government filed Budget Bill No. 7878 with the Luxembourg Parliament. LuxembourgTaxArendt & Medernach
ArticleDeduction Of Input VAT On Abort CostsOn 3 May 2018, Advocate General ("AG") Kokott delivered her opinion in the Ryanair case (C-249/17) concerning the deduction of input VAT ...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
ArticleLaw Implementing DAC 7 In Luxembourg PassedOn 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").LuxembourgTaxArendt & Medernach
ArticleNew Bills On ATAD Implementation And MLI Approvalthe 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 ...LuxembourgTaxArendt & Medernach
ArticleOECD Releases Updated Transfer Pricing GuidelinesThere are significant changes to the guidance in respect of the profit split method, hard-to-value intangibles (HTVI) and financial transactions.LuxembourgTaxArendt & Medernach
ArticleRatification Of The New Tax Treaty Between Luxembourg And FranceThe 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 summarisedLuxembourgTaxArendt & Medernach