Our publications
BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Oct 23, 2024ECJ case law I Enforceability of legal professional privilege vis-à-vis tax authorities confirmed
In a case involving a Luxembourg law firm which had been ordered by the Luxembourg Tax Authorities to disclose all documentation relating to advice given to a client for the purpose of an exchange of information upon request with the tax authority of another EU Member State, the Luxembourg Higher
Oct 23, 2024Double tax treaty I Luxembourg – Colombia
Entry into force On 19 January 2024, the Grand Duchy of Luxembourg and the Republic of Colombia have signed a convention for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance (the “ DTT”). The ratification of the DTT is
Oct 23, 2024CbCR I Proposal of common template and electronic reporting formats
On 1 August 2024, the European Commission released a draft regulation to standardize multinational enterprises (“ MNEs”) income tax information for public Country-by-Country Reporting (“ CbCR”), as required by Directive 2013/34/EU. The proposal introduces a common template and electronic formats to
Oct 23, 2024Luxembourg Case Law I Application of the Saar laid down in Article 166(2bis) of the income tax law
On 31 July 2024, the Higher Administrative Court ( Cour administrative) applied for the very first time, the special anti-abuse provision laid down in Article 166(2bis) of the Luxembourg income tax law dated 4 December 1967, as amended (the “ LITL”) (case n° 49080C). Background In the case at hand
Oct 23, 2024Luxembourg Case Law I Clarification on the principle of adversarial proceedings for the tax audit
On 11 July 2024, the Higher Administrative Court ( Cour administrative ) delivered a significant ruling in a case between Mrs. (A) and the Direct Tax Administration (ACD), following a tax audit covering the fiscal years 2010 to 2015. After rejecting the claim regarding the territorial incompetence
Oct 23, 2024VAT I Implementation of an electronic value added tax exemption certificate
Introduction On 8 July 2024, the European Commission (the " Commission") adopted a legislative package to amend key VAT regulations. This initiative aims at modernizing VAT procedures by introducing an electronic VAT exemption certificate, streamlining the process for businesses and aligning with
Latest Brochures
Feb 12, 2024ELTIF in a nutshell
The ELTIF was created by Regulation (EU) 2015/760 on European Long-term Investment Funds of 19 May 2015 (and effective from 9 December 2015) (the “ ELTIF 1 Regulation”). The European Long-Term Investment Fund (“ ELTIF”) is a type of collective investment framework allowing investors to invest money
Jun 01, 2023BSP General 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
Mar 31, 2023Dispute Resolution Brochure
BSP’s dispute resolution practice assists domestic and international clients in a wide range of complex and high-stake and/or international disputes (litigation and/ or arbitration proceedings) in all major substantive areas of the law. Our dispute resolution team can be involved at every stage of
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.
Latest Articles & Books
Sep 05, 2024Chambers | Employment 2024 Guide
The Employment 2024 guide covers over 50 jurisdictions. The guide provides the latest legal information on terms of employment, non-compete and non-solicitation clauses, data privacy law, foreign workers, the role of unions and employee representative bodies, termination of employment, employment
Jul 30, 2024LuxCMA Let's Talk Podcast | SFDR: What's Next on the Horizon?
Since its introduction in March 2021, the SFDR has transformed the landscape of sustainable finance, setting new standards for transparency and accountability. Listen to the latest LuxCMA - Luxembourg Capital Markets Association podcast episode featuring our Investment Management Partner and
Mar 12, 2024Lexology | Litigation Funding 2024
Our experts have contributed to the publication of a Q&A paper about Litigation Funding in Luxembourg together with Nivalion AG. Look at the chapters below, which are fully investigated in the pdf. REGULATION Overview Restrictions on funding fees Specific rules for litigation funding Legal advice
Feb 12, 2024Chambers | Investment Funds 2024 Guide
The Investment Funds 2024 guide covers 20 jurisdictions. The guide provides the latest information on alternative investment funds and retail funds, including fund formation, restrictions on investors, the regulatory environment, operational requirements and the tax regime. Law and Practice 1
Jan 16, 2024Thomson 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
Jan 04, 2024Chambers | Litigation Global Practice 2024 Guide
The 2024 Litigation Global Practice Guide features 70 jurisdictions. It provides the latest legal information on litigation funding, initiating a lawsuit, pre-trial proceedings, discovery, injunctive relief, trials and hearings, settlement, damages and judgment, appeals, costs, and alternative
Latest Videos
Oct 04, 2023Women in Law Series: Sabine Hinz
Sep 27, 2023Women in Law Series: Evelyn Maher
Sep 21, 2023Women in Law Series: Nuala Doyle
Sep 21, 2023Towards the modernisation of the Luxembourg fund industry
Sep 13, 2023Women in Law Series: Isabel Høg-Jensen
Sep 12, 2023BSP German Desk