Newsletters & Newsflashes

In its preliminary ruling in Case C-798/24 , Jautiva ( Jautiva is a fictitious name assigned by European Court of Justice (the “ ECJ”), the ECJ upheld that EU law does not, in itself, require public disclosure of information on all shareholders of a public limited liability company under Directive

Luxembourg entities face escalating sanctions - from public warnings to deregistration - for inaccurate RCS and RBE filings. As of 21 September 2026, the Luxembourg Business Registers (“ LBR”) is progressively rolling out the sanctions phase of its compliance mechanism for the Luxembourg Trade and

On 30 July 2026, the Luxembourg Government submitted draft law No. 8815 (the “ Draft Law”), extending the existing mandatory electronic invoicing framework beyond public procurement and concession contracts to certain domestic business-to-business (“ B2B”) transactions. The Draft Law amends the law

In our April 2026 edition , we reported on the European Commission’s Tax Omnibus initiative (the “ Initiative”), then at the call-for-evidence stage, and expected to result in a legislative proposal in the second quarter of 2026. On 24 June 2026, the Commission published that proposal for a Council

On 16 July 2026, the Luxembourg Government announced a package of measures to support the real estate market. Three draft laws have been submitted to the Luxembourg Parliament ( Chambre des Députés ): they aim to increase the registration and transcription duties tax credit ( Bëllegen Akt)

In a judgment dated 9 June 2026 ( No. 53689C ), the Higher Administrative Court ( Cour administrative ) held that a subsidiary forming part of a tax group under Article 164bis LIR has standing to challenge a decision concerning its investment tax credit ( bonification d'impôt pour investissement )

On 24 June 2026, the Luxembourg tax authorities (the “ LTA”) issued an updated circular on remote work by cross-border employees ( Circular L.G. – Conv. D.I. No. 61 , the “ Circular”), explaining how the 34-day threshold is calculated, the consequences of exceeding it, its application to certain

Draft Law No. 8804 extends the external redeployment allowance and fixes an inequality between employers. In Luxembourg, the external redeployment allowance becomes almost automatic, but reimbursement stays limited to smaller employers. Background and scope Draft Law No. 8804 (the Draft Law) has

Draft Law No. 8805 simplifies procedures for businesses and clarifies the rules on posting workers to Luxembourg. In Luxembourg, posting is getting simpler for businesses, while checks and fines are stepped up, particularly in road transport. Background and scope Draft Law No. 8805 (the “ Draft Law”

Artificial intelligence is now becoming part of everyday business life in Luxembourg. According to STATEC and CSSF 2026 data, 22% of Luxembourg companies already integrate AI into their business ( 28% in the financial sector), and 60% of respondents consider generative AI to be an opportunity. In

The Draft Law amending Article L. 222-9 of the Labour Code proposes an increase of the minimum social wage of 3.8% as from 1 January 2027. Background and scope The Draft Law No. 8837 amending Article L. 222-9 of the Labour Code (the “ Draft Law”) has been prepared by the Minister of Labour and

As of 1 October 2026, the procedure for applying for a first residence permit for third-country nationals wishing to settle in Luxembourg changed to align with the practices of other EU Member States. As indicated in a press release published by the Ministry of Foreign and European Affairs on 23