Newsflashes

In March 2022, the government and social partners of Luxembourg met and reached an agreement which aimed at mitigating the negative impact of the energy crisis on both the economy and households. Because of the market’s volatility, this agreement already planned that a new meeting of the Tripartite

Watch the video with Alain Steichen and Pol Mellina: Transmission within the family: civil law and tax aspects The transmission of a business within the family generally occurs without the children having to pay their parents for being able to continue the family business. This is the main

Background On 15 February 2023, the CSSF started the annual online survey for the year 2022 (the “Survey”). The Survey remains mostly unchanged compared to previous years. However, some questions have been removed, added or amended. Purpose The purpose of the Survey remains the same and consists in

What is ESG and why is it a hot topic? ESG stands for environmental, social, and governance ( ESG) considerations. These are the criteria used to establish how sustainable a company’s business model is. ESG is now in the spotlight as a result of a shift in societal norms towards increased protection

On the 15 th February 2023, the European Parliament and the Council of the European Union have adopted, in first reading, the proposal amending Regulation (EU) 2015/760 on European long-term investment funds (the “ ELTIF 2.0 Proposal ”). The ELTIF 2.0 Proposal aims at amending the scope of eligible

The judgment of the Court of Justice of the European Union ( "CJEU") in joined cases C-37/20 restricted the access to the register of beneficial owners ( registre des beneficiaires effectifs, RBE). The ensuing consequences for the RBE pose, inter alia, the question of the access to the RBE by