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Jul 18, 2025ECJ Case law I The General Court confirmed Commission’s review of non-notifiable Luxembourg merger
In its judgment dated 2 July 2025 in case T-289/24 Brasserie Nationale and Munhowen SA vs. Commission, the General Court of the European Union (EU) (the “ Court”) upheld the decision of the European Commission (the “ Commission”) to examine a merger project involving two Luxembourg-based entities
Jul 18, 2025Toward a paperless state: Electronic signatures supporting Luxembourg’s digital transformation
Luxembourg is taking a significant step toward a fully digital government and legal system with three new key legal instruments: the Law of 4 June 2025 on electronic signatures of acts in administrative matters, the Grand-Ducal Regulation of 4 July 2025 regulating the electronic communication of
Jul 18, 2025ESAP & rating ESG | What are the implications of the Draft Law 8567
Background On 27 June 2025, the Luxembourg Parliament introduced Draft Law No. 8567, which aims to transpose and implement a set of recent EU directives and regulations that collectively establish and regulate the European Single Access Point (ESAP) – a centralised digital platform designed to
Jul 18, 2025ECJ Case law I VAT treatment of success fees charged by lawyer
On 8 May 2025, Advocate General Kokott (AG Kokott) handed down her Opinion in the case C-744/23, Т.P.T. v Financial Bulgaria’ EOOD on the Value-Added Tax (VAT) treatment of a contingency fee, paid in the event of a successful legal case. In the case at hand, a one-person law firm provided legal
Jul 16, 2025AIFM Law | CSSF FAQ update
On 20 May 2025, the CSSF published Version 24 of its FAQ on the law of 12 July 2013 on alternative investment fund managers (“ AIFM Law”). This document provides updated guidance on the interpretation and application of various provisions of the AIFM Law, including revised definitions, clarification
Jul 16, 2025Luxembourg Case law I Characteristics to be retained for the purposes of the determination of the rental value of an accommodation
Key takeaways On 13 May 2025, the Luxembourg Higher Administrative Court ( Cour Administrative ) handed down a decision, within the context of an ex officio taxation (i.e. procédure de taxation d’office ), on the relevant characteristics that shall be retained for the purposes of the determination
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