Newsletters & Newsflashes

The Luxembourg Government filed Draft Law No 8782 (the " Draft Law") with the Luxembourg Parliament ( Chambre des Députés ) on 1 July 2026, proposing a comprehensive reform of the tax regime applicable to employee stock option plans under the Luxembourg Income Tax Law of 4 December 1967, as amended

A decade in the making When the Luxembourg District Court ( tribunal d’arrondissement ) delivered its judgment on 23 December 2015 in the Hellas Telecommunications litigation, the case had attracted extraordinary attention, both for its international dimension – involving Luxembourg, the United

May 2026 – The debate surrounding Luxembourg's Register of Beneficial Owners (RBO) is far from over. In an order dated 29 May 2026, the Luxembourg District Court has just decided to refer several fundamental questions for a preliminary ruling on the interpretation of Directive (EU) 2024/1640 back to

As from tax year 2026, the start-up investment tax credit offers individual investors a 20% tax credit on qualifying equity investments in innovative young companies, effective from the 2026 tax year. Eligible investors Resident individual taxpayers in Luxembourg; and Non-resident individual

On 18 March 2026, the Luxembourg Administrative Tribunal ( Tribunal administratif, No. 48905) ruled on the TP implications of an intra-group financing operated through a Luxembourg PE involving guarantees. Following a Belgian tax adjustment and a spontaneous exchange of information, the Luxembourg

Newsflash | Luxembourg case law | Share premium reimbursement without capital reduction subject to withholding tax Infographic | Luxembourg impatriate tax regime for highly skilled employees Infographic | Luxembourg's carried interest tax regime Thomson Reuters Practical Law | Arbitration procedures

The CSSF reinforces its sustainable finance agenda across all supervised sectors In a communiqué dated 2 March 2026, the CSSF has updated its priorities within the area of sustainable finance. The CSSF believes that sustainability considerations and the integration of sustainability risks should not

On 24 February 2026, the European Union (“EU”) adopted Directive (EU) 2026/470 (the “Directive”), amending, inter alia, Directive 2006/43/EC, Directive 2013/34/EU, Directive (EU) 2022/2464 and Directive (EU) 2024/1760, with a view to strengthening corporate sustainability reporting and due diligence

CSSF supervisory fees for Luxembourg funds and fund managers remain unchanged, while new fee regimes apply from 16 January 2026. The Grand-Ducal Regulation of 8 January 2026 relating to the fees levied by the CSSF introduced new fee regimes in connection with recent EU regulatory developments

On 24 February 2026, the European Union (“EU”) adopted Directive (EU) 2026/470 (the “Directive”), amending, inter alia, Directive 2006/43/EC, Directive 2013/34/EU, Directive (EU) 2022/2464 and Directive (EU) 2024/1760, with a view to strengthening corporate sustainability reporting and due diligence

Earlier rights must remain legally effective throughout EUIPO opposition proceedings to block an EU trademark. On 5 February 2026, the Court of Justice of the European Union (the "Court") delivered its judgment in Case C-337/22 P, EUIPO v Nowhere Co. Ltd (Ape Tees). By its appeal, the European Union