Newsletters & Newsflashes

On 6 June 2025, the Lower Administrative Court ( Tribunal administratif) issued two similar judgments in cases n° 49747 and 49749, rejecting the appeals lodged by a Luxembourg limited partnership ( société en commandite simple) against decisions of the director of the tax authorities and confirming

On 28 May 2025, the European Commission adopted its EU Startup and Scaleup Strategy (the " Strategy") - a coordinated EU-level framework designed to support the creation, growth and internationalisation of innovative startups and scaleups. The Strategy sets out 26 legislative, regulatory and

On 26 May 2025, the CSSF published Version 8 of its FAQs on the AML/CFT Market-Entry Form (“ MEF”) relating to the completion of the MEF to be submitted via eDesk. This document provides clarifications on the circumstances in which the MEF must be submitted or updated, and on the information and

On 13 May 2025, the Council announced that it has reached an agreement on the VAT rules for distance sales of imported good and import VAT. In the future, foreign traders or platforms will be made liable for import VAT and VAT on distance sales of imported goods in the Member State of the final

On 5 May 2025, the Joint Committee of the European Supervisory Authorities ( ESAs) (that is, the EBA, EIOPA and ESMA) published an updated version of its Q&As (JC 2023 22) on the Regulation on key information document ( KID) requirements for packaged retail and insurance-based investment products

In a landmark judgment adopted on 29 April 2025 in case C-181/23 Commission vs. Malta, the Grand Chamber of the Court of Justice (the “ Court”) of the European Union (EU) found that, by amending its citizenship legislation to facilitate the acquisition of the Maltese citizenship by wealthy

The CSSF published on 17 April 2025 a 4 th version of the FAQ in order to add a question 6.1. The question raised relates to the notion of “central administration” within the meaning of the 2010 Law, the 2007 Law and the 2004 Law and whether it is identical to the notion of “UCI administration”

On 17 April 2025, the Luxembourg Higher Administrative Court ( Cour administrative), delivered its long awaited decision on case n° 50.602C pertaining to the qualification of interest free loans under Luxembourg tax law and the existence of a permanent establishment in a treaty jurisdiction. With

Since the Digital Operational Resilience Act ( Regulation (EU) 2022/2554) (" DORA") entered into force on 17 January 2025, the European Supervisory Authorities, being ESMA, EIOPA and EBA, (the " ESAs") and the relevant national competent authorities of the EU Member States have been actively working

On 27 February 2025, the Court of Justice of the European Union (“ CJEU”) ruled on the interpretation of Article 25(1) of the Regulation (EU) No 1215/2012 of the European Parliament and of the Council of 12 December 2012 on the jurisdiction and the recognition and enforcement of judgments in civil

As previously developed in the first and second parts on the new Luxembourg mobility law, the transposition of the Mobility Directive should have been realised before 31 st January 2023. Some Member States like Germany or The Netherlands have transposed the Directive in time. France and Belgium were

Overview on the European Restructuring Regimes In transposing the Mobility Directive, the Law introduced new provisions on the European Regimes in the Company Law: (i) Articles 1025-1 through 1025-20 on European mergers, (ii) Articles 1034-1 through 1034-20 on European divisions, and (iii) Articles