Newsflashes

Further to the entry into force of the Listing Act , ESMA published various final reports providing technical advice and updated its Q&As. These include: ESMA's final report on the technical advice concerning MAR and MiFID II SME growth markets ESMA's final report on the technical advice concerning

On 16 October 2024, the Grand Duchy of Luxembourg and the Sultanate of Oman signed a convention for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance (the “ DTT”). For more information, please refer to our previous

The l aw of 22 May 2024 provided for both short term tax measures (applicable for fiscal year 2024) in favour of the Luxembourg real estate market and long term tax measures applicable as from 2025 (please refer to our previous newsflash). To support the ongoing recovery of the real estate sector

Background On 27 June 2025, the new circular Circular CSSF 25/894 – Information to be submitted to the CSSF in relation to investment funds non-authorised by the CSSF (the “ Circular”) entered into force . The Circular focuses on transparency, risk assessment, and oversight of investment funds that

On 30 June 2025, the government issued a Grand-Ducal Regulation aiming at amending the existing Grand-Ducal Regulation of 19 November 1999 implementing Article 106, paragraphs 3 and 4 of the Luxembourg income tax law (“ LITL”), which provides the depreciation regime and rates applicable to rental

Key takeaways On 23 May 2025, the Luxembourg Lower Administrative Court ( Tribunal administratif ), in its judgment (no. 49212), overturned a unitary value (“ UV”) tax assessment that had denied the net wealth tax exemption provided under § 60 of the Valuation Law ( Bewertungsgesetz , “ BewG”) for a