Our publications
BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Jul 31, 2024Newsflash | New tax circular on simplified liquidations tax regime
On 19 July 2024, Luxembourg direct tax authorities issued circular L.I.R. n° 170/1, 170bis/1, I.C.C. n° 44, I.Fort. n° 55 (the “ Circular”) clarifying the Luxembourg tax treatment of the dissolution without liquidation under art. 1865 bis of the Civil Code (also called in practice simplified
Jul 26, 2024Newsflash | Reform of Residential Leases
The law of 23 July 2024 on the reform of residential leases has been published on the Luxembourg Official Gazette. The main purpose of the reform is to remedy the difficult situation on the rental market in the Grand Duchy of Luxembourg due to existing legal inaccuracies and abuses, particularly
Jul 19, 2024Newsflash | AEDT Circular 821 | New online forms for investment funds subscription tax returns
On 15 July 2024, the Luxembourg indirect tax authorities issued Circular n° 821 notifying the issuance of new online forms via MyGuichet.lu for the quarterly subscription tax returns of undertakings for collective investments (“ UCI”), specialized investment funds (“ SIF”), and reserved alternative
Jul 18, 2024Newsflash | Tax cuts and other measures announced for companies and individuals
On 17 July 2024, draft law No. 8414 has been submitted to the Luxembourg Parliament ( Chambre des Députés) (the “ Draft Law”) introducing new tax measures and enhancing certain existing tax regimes. The Draft Law focuses on competitiveness and attractiveness for Luxembourg companies, investors and
Jul 11, 2024CSRD I Draft law n°8370: transposing Directive (EU) 2022/2464 on Corporate Sustainability Reporting
Summary Draft Law n° 8370 (the “Draft Law”) was introduced on 29 March 2024 before the Luxembourg Parliament to transpose the Corporate Sustainability Reporting Directive (CSRD) and the Commission Delegated Directive (EU) 2023/2775 into national legislation. This new framework will replace the
Jul 11, 2024Modernisation of the accounting law | Opinion of the Luxembourg Bar
Background As reported in our previous newsletter article , a draft law to modernise the Luxembourg accounting legislation (the “ Draft Law”) was submitted to the Luxembourg Parliament ( Chambre des Députés ) in July 2023. This Draft Law No. 8286 intends to clarify and consolidate general accounting
Latest Brochures
Feb 12, 2024ELTIF in a nutshell
The ELTIF was created by Regulation (EU) 2015/760 on European Long-term Investment Funds of 19 May 2015 (and effective from 9 December 2015) (the “ ELTIF 1 Regulation”). The European Long-Term Investment Fund (“ ELTIF”) is a type of collective investment framework allowing investors to invest money
Jun 01, 2023BSP General Brochure
In this brochure you will find the description of all the activity that we can put in place for you. BSP is an independent full-service law firm based in Luxembourg, committed to providing the very best legal services to our domestic and international clients in all aspects of Luxembourg business
Mar 31, 2023Dispute Resolution Brochure
BSP’s dispute resolution practice assists domestic and international clients in a wide range of complex and high-stake and/or international disputes (litigation and/ or arbitration proceedings) in all major substantive areas of the law. Our dispute resolution team can be involved at every stage of
Jul 28, 2022RAIF | Reserved Alternative Investment Funds
This leaflet presents a focus on the Reserved Alternative Investment Fund (RAIF), a new and flexible alternative investment vehicle approved by the Law of 23 July 2016, which entered into force on 31 August 2016 (the RAIF Law). The RAIF Law creates a new type of unregulated fund which has many of
Jul 27, 2022Banking & Finance Brochure
BSP’s banking and finance team assists local and international market players on all regulatory and transactional aspects of Luxembourg banking and financial matters. Our lawyers are reputed for their extensive experience in bank lending, debt capital markets and structured finance, in particular
Jul 27, 2022Tax Brochure
Our Tax practice brochure gives an overview of the services our team of lawyers provides to domestic and internatonal clients in all Luxembourg tax related matters.
Latest Articles & Books
Sep 05, 2024Chambers | Employment 2024 Guide
The Employment 2024 guide covers over 50 jurisdictions. The guide provides the latest legal information on terms of employment, non-compete and non-solicitation clauses, data privacy law, foreign workers, the role of unions and employee representative bodies, termination of employment, employment
Jul 30, 2024LuxCMA Let's Talk Podcast | SFDR: What's Next on the Horizon?
Since its introduction in March 2021, the SFDR has transformed the landscape of sustainable finance, setting new standards for transparency and accountability. Listen to the latest LuxCMA - Luxembourg Capital Markets Association podcast episode featuring our Investment Management Partner and
Mar 12, 2024Lexology | Litigation Funding 2024
Our experts have contributed to the publication of a Q&A paper about Litigation Funding in Luxembourg together with Nivalion AG. Look at the chapters below, which are fully investigated in the pdf. REGULATION Overview Restrictions on funding fees Specific rules for litigation funding Legal advice
Feb 12, 2024Chambers | Investment Funds 2024 Guide
The Investment Funds 2024 guide covers 20 jurisdictions. The guide provides the latest information on alternative investment funds and retail funds, including fund formation, restrictions on investors, the regulatory environment, operational requirements and the tax regime. Law and Practice 1
Jan 16, 2024Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Jan 04, 2024Chambers | Litigation Global Practice 2024 Guide
The 2024 Litigation Global Practice Guide features 70 jurisdictions. It provides the latest legal information on litigation funding, initiating a lawsuit, pre-trial proceedings, discovery, injunctive relief, trials and hearings, settlement, damages and judgment, appeals, costs, and alternative
Latest Videos
Oct 04, 2023Women in Law Series: Sabine Hinz
Sep 27, 2023Women in Law Series: Evelyn Maher
Sep 21, 2023Women in Law Series: Nuala Doyle
Sep 21, 2023Towards the modernisation of the Luxembourg fund industry
Sep 13, 2023Women in Law Series: Isabel Høg-Jensen
Sep 12, 2023BSP German Desk