Newsflashes

On 17 December 2025, the Luxembourg Parliament adopted the law introducing a tax credit for private individuals investing in innovative start-ups (the Law of 19 December 2025, the “ Law”). The Law applies as from tax year 2026. This Law follows Draft Law No. 8526 , submitted to the Luxembourg

In December 2025, the European Commission issued a letter of formal notice to Luxembourg concerning the failure to abolish a discriminatory tax regime applicable to dividends derived from public investments. The contested regime allows for an exemption of the Luxembourg 15% withholding tax on

On 18 December 2025, the Grand Chamber of the Court of Justice of the European Union (the Court) delivered its judgment in Case C-448/23, European Commission v Republic of Poland. In this momentous ruling, the Court held that Poland failed to fulfil its obligations under EU law as a result of two

Regulatory Development On 9 December 2025, the CSSF drew attention to the publication by the Commission des normes comptables (CNC - Accounting Standards Commission) to a Q&A of the CNC (“ Q&A CNC 25/036”) interpreting Article 1711-8(3), point (3), of the Law of 10 August 1915 on commercial

On 22 October 2025, the District Court of Luxembourg handed down a jugement sur accord in the criminal case relating to the collapse of KAUPTHING BANK LUXEMBOURG S.A. ("Kaupthing") in October 2008. Under this judgement, each of the defendants was sentenced to a financial penalty of €75,000 in the

On 19 November 2025, in Case T-367/23, Amazon EU v European Commission, the General Court of the European Union (the Court) delivered a seminal judgment on an action for annulment brought against a decision of the European Commission (the Commission) adopted pursuant to Regulation (EU) 2022/2065 of