Our publications
BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Feb 01, 2023BSP Newsletter | February 2023
If you would like to know more about the topics covered in this newsletter or our services please contact us at marketing [at] bsp.lu.
Jan 31, 2023Luxembourg Lower Administrative Court confirms tax treatment of alphabet shares redemption
On 27 January 2022, the Lower Administrative Court (Tribunal adminsitratif) took, in case no. 42432, after nearly 4 years of procedures, a long awaited decision on the tax treatment applicable to the redemption of so-called alphabet shares. To the best of our knowledge this is the first case-law to
Jan 30, 2023VAT: welcome to the Digital Age
On 8 December 2022, the European Commission issued a legislative proposal for amendments to the EU VAT Directive, the Council Implementing Regulation and the Council Regulation on Administrative Cooperation as part of the package of legislation on VAT in the Digital Age initiative ("ViDA"). The VAT
Jan 30, 2023Obligation to adjust deductions of VAT if a taxable person is placed in liquidation
On 3 October 2022, following a preliminary ruling requested by the Lithuanian Supreme Court (Lietuvos vyriausiasis administracinis teismas), the European Court of Justice (“ECJ”) decided on case C-293/21 concerning the obligation to adjust deductions of VAT if a taxable person is placed in
Jan 27, 2023EU Listing Act | Interesting regulatory changes in the pipeline
On 7 December 2022, the European Commission put forward a set of measures to further develop the EU Capital Markets Union ("CMU"). These measures which are commonly referred to collectively as the "Listing Act" comprise proposals for: an amending regulation amending Regulation (EU) 2017/1129 (
Jan 25, 2023Administrative Court ruling | Communication obligations of the Luxembourg tax authorities
In a judgment dated 20 December 2022, the Luxembourg Higher Administrative Court (Cour administrative, hereinafter the "Court") ruled on the application of paragraph 205, sub-paragraph 3 of the General Tax Law (Abgabenordnung or "AO") in the context of the examination of a claim by the Director of
Latest Brochures
Jul 28, 2022BSP Brochure
In this brochure you will find the description of all the activity that we can put in place for you. BSP is an independent full-service law firm based in Luxembourg, committed to providing the very best legal services to our domestic and international clients in all aspects of Luxembourg business
Jul 28, 2022RAIF | Reserved Alternative Investment Funds
This leaflet presents a focus on the Reserved Alternative Investment Fund (RAIF), a new and flexible alternative investment vehicle approved by the Law of 23 July 2016, which entered into force on 31 August 2016 (the RAIF Law). The RAIF Law creates a new type of unregulated fund which has many of
Jul 27, 2022Banking & Finance Brochure
BSP’s banking and finance team assists local and international market players on all regulatory and transactional aspects of Luxembourg banking and financial matters. Our lawyers are reputed for their extensive experience in bank lending, debt capital markets and structured finance, in particular
Jul 27, 2022Tax Brochure
Our Tax practice brochure gives an overview of the services our team of lawyers provides to domestic and internatonal clients in all Luxembourg tax related matters.
Jul 27, 2022Employment, Compensations & Benefits Brochure
Our Employment, Compensations & Benefits practice brochure gives an overview of the services our team of lawyers provides to in all Luxembourg related matters.
Jul 27, 2022Investment Management Brochure
Our new Investment Management practice brochure includes our expertise in this market and all the specificities of investment vehicles in Luxembourg. Our team has a strong and well-established expertise in all areas of investment funds law. At a time of increasing and changing regulation, we ensure
Latest Articles & Books
Dec 22, 2022Thomson Reuters Practical Law | Regulation of the legal profession in Luxembourg: overview
A Q&A guide to the regulation of the legal profession in Luxembourg. The Q&A gives a high level overview of the key practical issues including required qualifications for both domestic and foreign legal professionals working in a jurisdiction; common legal professional structures; national
Dec 22, 2022Thomson Reuters Practical Law | Legal systems in Luxembourg: overview
The Q&A gives a high level overview of the key legal concepts including the constitution, system of governance and the general legislative process; the main sources of law; the court structure and hierarchy; the judiciary and its appointment; the general rules of civil and criminal litigation
Nov 04, 2022Thomson Reuters Practical Law | Outsourcing: Luxembourg Overview
A Q&A guide to outsourcing in Luxembourg. This Q&A guide gives a high-level overview of legal and regulatory requirements on different types of outsourcing; commonly used legal structures; procurement processes; formalities required for transferring or leasing assets; data protection issues; supply
Oct 27, 2022Chambers T&D | Alternative Funds 2022
Amendments to the ELTIF Regulation: A New Attractiveness for ELTIFs? The European Long Term Investment Fund (ELTIF) was created by Regulation (EU) 2015/760 of the European Parliament and of the Council of 29 April 2015 on European long-term investment funds (the “Regulation”), which has been
Oct 25, 2022Thomson Reuters Practical Law | Regulation of state and supplementary pension schemes in Luxembourg
A Q&A guide to pensions law in Luxembourg. The Q&A gives a high-level overview of the regulation of national government pensions and supplementary pensions. On national government pensions, it covers employer/employee contributions; national government pension age and monthly amount; and the public
Oct 13, 2022Thomson Reuters Practical Law | Transferring Employees on an Outsourcing in Luxembourg: Overview
A Q&A guide to outsourcing in Luxembourg. This Q&A guide gives a high-level overview of the rules relating to transferring employees on an outsourcing, including structuring employee arrangements (including any notice, information and consultation obligations) and calculating redundancy pay. 1. What