Newsflashes

Background The EU Directive 2018/822 on the mandatory automatic exchange of information in relation to reportable cross-border arrangements was transposed into Luxembourg domestic law by the law of 25 March 2020 (the " DAC 6 Law"). As a reminder, the DAC 6 Law applies to cross-border tax

As previously detailed in our newsflash dated 19 March 2020 (as updated ), the Luxembourg Government had agreed on an “exceptional measure” with the Belgian, French and German Governments regarding the taxation of Belgian, French and German cross-border commuters normally working in Luxembourg and

By a decision of 17 May 2022, the Higher Administrative Court ( Cour administrative) confirmed judgments of the Lower Administrative Court ( Tribunal administratif) of 15 September 2021 that overturned a decision rendered by the Director of the Direct Tax Administration ( Administration des

On 12 April 2022, the EBA published its final draft Regulatory Technical Standards (the " RTS") specifying the requirements for originators, sponsors and original lenders related to risk retention as laid down in Regulation (EU) 2017/2402 of 12 December 2017 laying down a general framework for

Introduction Since the entry into force of Regulation (EU) 2020/1503 of 7 October 2020 on European crowdfunding service providers for business (the “ Crowdfunding Regulation”) on 10 November 2021, and its transposition into Luxembourg law by the Law of 25 February 2022, the legislative and

On 2 June 2022, the European Supervisory Authorities (“ ESAs”) provided clarifications on the ESAs’ draft RTS issued under Regulation (EU) 2019/2088 on sustainability–related disclosures in the financial sector (“ SFDR”). Such clarifications concern the draft RTS included in the final report with