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As announced in a previous information letter dated September 25 th 2018, the Luxembourg legislator was working on a bill of law ( PL7363) aimed at modernising the law of August 1 st 2001 (the 2001 Law) on the circulation of securities and other financial instruments, which had already made

In 2017, the Luxembourg tax authorities, on the basis of a request for exchange of information from the Spanish tax authorities, issued two injunctions against a Luxembourg company and a Luxembourg bank in order to oblige them to provide a certain amount of information on a Spanish taxpayer

The law of 1 March 2019, amending the law of 25 November 2014, providing for the procedure applicable to the exchange of information upon request in tax matters, has been voted on February 14 th 2019 by the Luxembourg parliament and published on March 5 th 2019 (hereinafter the “ 2019 Law”). The

On March 5 th 2019, the Luxembourg Minister of Finance submitted to the Parliament the draft 2019 budget law (the " Budget"), which is expected to be approved by the end of April. The Budget includes not only individual tax measures with the aim of strengthening social cohesion and increasing the

Comme annoncé dans une précédente lettre d’information datée du 25 septembre 2018 , le législateur luxembourgeois travaillait sur un projet de loi ( PL 7363) visant à moderniser la loi du 1 er août 2001 (la Loi de 2001) concernant la circulation des titres et autres instruments financiers qui avait

The law on 1 st March 2019 (the “ Law”) amending the Luxembourg law of August 1 st 2001 on the circulation of securities (the “ 2001 Law”) was published on March 5 th 2019, marking a further significant step in the modernisation of the legal framework governing the Luxembourg financial sector. The