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Arendt & Medernach

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Article
Pillar 2 Law To Be Amended For DAC 9 And OECD Guidance
Luxembourg is implementing the format and exchange of Pillar 2 top-up tax information returns and clarifying the treatment of deferred taxes during the transitional phase.
LuxembourgTax
Arendt & Medernach
Article
Clarification On Draft Technical Standards For The ELTIF 2.0 Regime
On 19 December 2023, ESMA published its final report setting out the draft regulatory technical standards (RTS) for Regulation (EU) 2015/760 on European long-term investment funds (ELTIFs)...
European UnionFinance and Banking
Arendt & Medernach

Recent Legal Development In Fighting Inflation

From 1 September 2023, the index applicable to salaries increases from 921.40 to 944.43. This index increase results in a mandatory 2.5% increase in the gross salary paid under employment contracts...

LuxembourgEmployment and HR

Arendt & Medernach

ESG In The Banking And Insurance Sectors – Update On Sustainability-related Disclosures

On 25 July 2022, Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 ("CR 2022/1288") was published in the Official Journal of the European Union.

LuxembourgFinance and Banking

Arendt & Medernach

ESG In The Banking, Financial And Insurance Sectors - ESAs Opinions On European Sustainability Reporting Standards

On 26 January 2023, the European Insurance and Occupational Pensions Authority ("EIOPA"), the European Securities and Markets Authority ("ESMA") and the European Banking Authority...

LuxembourgFinance and Banking

Arendt & Medernach

ESG In The Insurance Sector - Update On The Integration Of Sustainability Preferences Under IDD

On 20 July 2022, the European Insurance and Occupational Pensions Authority published precious guidance on ESG requirements in the insurance sector.

LuxembourgInsurance

Arendt & Medernach

Luxembourg's Blockchain Law IV: Groundbreaking New Options For Issuing DLT Securities

On 19 December 2024, Luxembourg adopted Blockchain Law IV, which has opened up significant new opportunities to use the Luxembourg DLT framework...

LuxembourgTechnology

Arendt & Medernach

EU Adopts 17th Package Of Restrictive Measures Against Russia

On 20 May 2025, the Council of the EU adopted its seventeenth package of restrictive measures against Russia, which supplements those detailed in our previous newsflashes.

RussiaInternational Law

Arendt & Medernach

Covid-19 : les mesures de lutte contre la pandémie revues une nouvelle fois à la baisse

Fort du constat que la situation du Grand-Duché du Luxembourg est rassurante, avec un variant hautement infectieux mais peu pathogène et une population largement immunisée...

LuxembourgCoronavirus (COVID-19)

Arendt & Medernach

Entgelttransparenz: bereiten Sie sich vor!

Ab dem 7. Juni 2026 müssen luxemburgische Arbeitgeber die Entgelttransparenz zwischen Männern und Frauen deutlich erhöhen.

LuxembourgEmployment and HR

Arendt & Medernach

Introduction Of The Luxembourg VAT Group Regime (Bill Of Law N°7 278)

On 13 April 2018, the Luxembourg Government introduced the bill of law n°7278 before the Parliament. This bill will implement the VAT group into Luxembourg VAT law with effect from 31 July 2018.

Arendt & Medernach

EU Commission Unveils Competitiveness Compass For The EU

On 29 January 2025, the European Commission published the Competitiveness Compass for the EU, a 27-page communication outlining the Commission's priorities for the next five years.

European UnionCorporate/Commercial Law

Arendt & Medernach

Luxembourg Competition Authority Breaks Boundaries And Joins EU Merger Control Request

The Luxembourg Competition Authority has raised the bar for merger control by joining a referral request under article 22 of the EU Merger Regulation

LuxembourgAntitrust/Competition Law

Arendt & Medernach

New Pillar 2 Q&A Issued By The Luxembourg Accounting Standards Board

On 22 March 2025, the Luxembourg Accounting Standards Board (CNC) released a new Q&A (No. 25/035) containing valuable information on the impact of the Pillar 2...

Arendt & Medernach

Tax – Luxembourg Minimum Net Wealth Tax Provisions Unconstitutional

On 10 November 2023, the Luxembourg Constitutional Court concluded_ that §8(2) a) of the law on net wealth tax was contrary to the constitutional principle of equality.

LuxembourgWealth Management

Arendt & Medernach

Bill Of Law 7216A - New Requirements For Fiduciary Arrangements: Setting Up By Their Fiduciary Agent Of An Internal File On Their Beneficial Owners

On 21st August 2018, the law on the information to be obtained and held by fiduciary agents (the "2018 Law") implementing part of Article 31 of EU Directive 2015/849 of 20th May 2015 ...

European UnionGovernment, Public Sector

Arendt & Medernach

12th Package Of EU Restrictive Measures Against Russia

On 18 December 2023, the Council of the EU adopted its twelfth package of restrictive measures against Russia, which supplements those discussed in our previous newsflashes_.

European UnionInternational Law

Arendt & Medernach

DORA: First Set Of Final Level 2 Rules For ICT And Third-Party Risk Management And Incident Reporting Frameworks

The ESAs have published the first set of final draft technical standards under DORA aimed at enhancing the digital operational resilience of the EU financial sector.

European UnionMedia, Telecoms, IT, Entertainment

Arendt & Medernach

Corporate Sustainability Reporting In 2025: ESMA Clarifies Top Priorities And Best Practices For Preparers, Auditors And Supervising Bodies, Amid Regulatory Uncertainty.

After having reviewed the 2024 corporate sustainability reporting practices of listed companies, ESMA published the 2025 European Common Enforcement Priorities...

LuxembourgCorporate/Commercial Law

Arendt & Medernach

EFRAG Signals Major Revision Of ESRS: Significant Changes To Reporting Requirements

A sweeping proposal to simplify the European Sustainability Reporting Standards (ESRS) is underway, potentially cutting mandatory datapoints by over 50% and proposing other major simplifications.

LuxembourgCorporate/Commercial Law

Arendt & Medernach

Showing 541–560 of 819 results

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