Newsflashes

The law of 14 July 2023 , transposing Directive (EU) 2019/1151 20 June 2019 amending Directive (EU) 2017/1132 (the " Directive") as regards the use of digital tools and processes in company law (the " Law") was published in the Luxembourg Official Gazette ( Journal Officiel) on 18 July 2023 and

On 4 August 2023, the Luxembourg government introduced to the parliament the Draft Law (the “ Pillar Two Draft Law” or the “ Draft Law”) to transpose Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large

On 20 September 2023, the Luxembourg government submitted to the Luxembourg Parliament ( Chambre des Députés) draft law No. 8311, aiming to ratify the amending protocol to the double tax treaty between Luxembourg and Germany (the “ DTT”), as agreed and signed on 6 July 2023 in Berlin (the “ Draft

Luxembourg government introduced to the Luxembourg Parliament ( Chambre des Députés) on 31 July 2023 a draft law to modernize the Luxembourg accounting legislation (the “ Draft Law”). The Draft Law intends to clarify and consolidate general accounting legislation, currently spread in several

On 18 July 2023, a draft law introducing the concept of secondary residence into Luxembourg tax law and suggesting that certain tax benefits applicable to principal residences be extended to secondary residences (the “ Draft Law”) has been submitted to the Luxembourg Parliament ( Chambre des Députés

On 11 July 2023, ESMA issued a public statement on the sustainability disclosure expected to be included in prospectuses in order to satisfy the requirements of Regulation (EU) 2017/1129 of 14 June 2017 on the prospectus to be published when securities are offered to the public or admitted to