Latest Newsflashes
Apr 17, 2026VAT guarantee call I A new right of challenge for directors?
In Case C-158/25 (QJ v the Luxembourg Registration Duties, Estates and VAT Authority ( Administration de l'enregistrement, des domaines et de la TVA ) (" AEDT")), Advocate General Medina proposes in her Opinion of 5 March 2026 that the CJEU grants company directors subject to a guarantee call the
Apr 15, 2026Luxembourg brings ESAP into national law I What financial sector players need to know
On 27 March 2026, Luxembourg took a significant step towards greater financial transparency by enacting a new law that anchors the European Single Access Point ("ESAP") in national legislation. The law transposes Directive (EU) 2023/2864 and implements Regulations (EU) 2023/2859, (EU) 2023/2869 and
Apr 08, 2026EU Directive 2026/799 on harmonisation of insolvency law
On 30 March 2026, the European Parliament and the Council officially adopted Directive (EU) 2026/799 harmonising certain aspects of insolvency law (the “ Directive”). This article provides an overview of the Directive's key reforms, including harmonised avoidance actions, asset tracing mechanisms
Mar 17, 2026VAT | No fraudulent intent required for fines imposed under Article 77(3) of the VAT Law
In a judgment dated 5 February 2026, the District Court of Luxembourg (No. TAL-2023-09471) has confirmed a EUR 725,000 administrative fine imposed by the Luxembourg Registration Duties, Estates and VAT Authority ( Administration de l’enregistrement, des domaines et de la TVA ) (“ AED”) on a company
Mar 16, 2026Luxembourg Case Law I Administrative Court rules on the application of rollover relief in intra-group share acquisition context
Lower Administrative Court validates deferral of capital gains through intra-group reinvestment In a judgment of 13 February 2026, the Lower Administrative Court ( Tribunal administratif ) ruled (No. 48945 ) in favour of a Luxembourg company (the " Parent Company") and its subsidiary (the "
Mar 12, 2026Newsflash I Restructuring and Employment: What Changes Under the Law of 3 March 2026
The law of 3 March 2026 amending Book V, Title I, Chapter III of the Labour Code (the " Law") was published in the Official Journal of the Grand Duchy of Luxembourg on 6 March 2026, entering into force on 10 March 2026. Background and Objectives Where the social partners anticipate economic or