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On 14 November 2024, the European Banking Authority (EBA) has published two sets of guidelines. The first set of guidelines (EBA/GL/2024/14) is addressed to all financial institutions...

Countering greenwashing is important for all market participants. This is true for issuers, for investors, but also for banks arranging an issuance. To avoid greenwashing or, the opposite...

The Dutch Supreme Court has requested a preliminary ruling from the Court of Justice of the European Union on the VAT treatment of property transfers.

On 12 May 2021, the General Court of the EU upheld the European Commission decision of June 2018 finding that Luxembourg had granted unlawful State aid to ENGIE by means of various tax rulings.

In the course of 2021 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments on both direct and indirect taxation...

On 14 April 2025, the EU Council adopted the proposed amendment to the Directive on Administrative Cooperation to facilitate the filing and exchanging of Pillar Two-related information in the EU (known as DAC9).

The European Parliament and Council have formally adopted amendments to the EU Artificial Intelligence Act as part of the Digital Omnibus package, introducing extended compliance deadlines for high-risk AI systems, a targeted prohibition on AI-generated non-consensual intimate imagery, and measures to reduce regulatory duplication for businesses operating in the EU.

The CSSF has released findings from its 2021-2024 review of portfolio management delegation practices among Luxembourg-based investment fund managers.

Preferred instruments are having a moment. In today’s market, where capital structures are getting more creative and investor expectations more nuanced, we are seeing a clear uptick in hybrid...

In January 2025, Luxembourg recently modified the impatriate tax regime. Its main objective is to attract qualified foreign profiles.

How are the assets and liabilities of banks typically transferred in your jurisdiction?

Consistent with other Euro-area banks following the 2008 financial crisis, customer deposits represent the single largest source of funding.

Luxembourg's fund industry has long relied on external portfolio managers and investment advisors, but recent regulatory scrutiny raises fundamental questions about how investment decision-making is organized and where authority truly resides. The distinction between delegation and advisory models is not merely formal—it reflects a deeper tension between commercial reality and regulatory expectations, with direct consequences for sponsors seeking to maintain control while meeting substance requirement

Under Luxembourg law (law of 7 August 2023 on the continuation of businesses and modernisation of insolvency law, the Restructuring Law), the final say on the sanctioning...

On 15 July 2020, the European Commission presented various initiatives that are intended to further increase tax transparency and compliance with tax obligations

On 14 October 2020, the Luxembourg government published the 2021 budget bill of law (the Bill).

On 22 August 2025, the Luxembourg tax authorities published a second circular on the application of the reverse hybrid rules (LIR 168quater/2).

On 11 March 2025, the EU Council has reached political agreement regarding the proposed amendment to the Directive on Administrative Cooperation to facilitate the filing and exchanging of Pillar Two-related information.