Newsletters & Newsflashes

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

General Regimes: confirming (and polishing) the existing rules in the Company Law As mentioned in the introductory part to this contribution, the entry into force of the Law, on 2 March 2025, has introduced separate legal regimes in each of Chapter II of Title 10 (on mergers), chapter III (divisions

Introductory notes The entry into force, on 2 March 2025, of the law of 17 February 2025 (the “ Law”) transposing in the Grand Duchy of Luxembourg Directive (EU) 2019/2121 of the European Parliament and the Council of 27 November 2019 on cross-border conversions, mergers and divisions (the “

Background On 26 February 2025 the European Commission published a new package of proposals to simplify and reduce the reporting requirements under Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy (EUT), and the Corporate Sustainability Due Diligence Directive (CSDDD), the

On 12 February and 3 April 2025, ESMA updated its Questions and Answers (" Q&As") in relation to Regulation (EU) 2020/1503 of 7 October 2020 on European crowdfunding service providers for business (the “ Crowdfunding Regulation ”), adding four new Q&As. Earlier this year, in 8 January 2025, ESMA

On 25 June 2024, Luxembourg and the Republic of Moldova signed a protocol (the “ Protocol”) amending the double tax treaty originally signed on 11 July 2007 (the “ DTT”). The law of 25 march 2025 , approving the Protocol, was published in the Luxembourg Official Gazette on 7 April 2025. Key