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Jan 18, 2019
The Law of January 15th 2019 setting up a register of beneficial owners
HISTORICAL BACKGROUND On December 6th 2017, the Luxembourg Parliament published two bills of laws (PL 7216 and PL 7217) aimed at implementing new transparency measures provided by Directive 2015/849
Jan 17, 2019
Newsflash | Leave entitlements
On 11 January 2019, the Council of the Government approved a draft law on the amendment of articles L. 232-2 and L.
Jan 10, 2019
Report relation to crypto assets issued by EBA and ESMA
Both the European Securities and Markets Authority (ESMA) and the European Banking Authority (EBA) have published yesterday January 9th 2019 individual report on crypto-assets. ESMA, together wit
Dec 31, 2018
Newsflash | Reminder: supplementary pension schemes
The Chamber of Deputies of the Grand-Duchy of Luxembourg adopted on 1 August 2018 a law (hereinafter “the Law”) modifying the law of 8 June 1999 on supplementary pension schemes.
Dec 28, 2018
Newsflash | Reminder: improvement of the employee’s situation in the event of a long-term incapacity
The Chamber of Deputies of the Grand-Duchy of Luxembourg adopted on 10 August, 2018 the law on the maintenance of the employment contract and the gradual return to work in the event of a long-term inc
Oct 08, 2018
BSP Newsletter | October 2018
This newsletter is intended as a general discussion of the following topics: Capital Markets, Corporate, Employment, Fintech, Investment Funds and Tax. If you would like to know more about the topics
Oct 05, 2018
Distinction Between Rental and Commercial Income under Luxembourg Tax Law
In a recent decision (No.39731 dated July 10th 2018), the Lower Administrative Court (“Tribunal administratif”), once again confirmed the principle that each tax year should be assessed independently.
Oct 05, 2018
ECJ Grand Chamber Judgment on Cross-Border Loss Relief for Permanent Establishements
On June 12th 2018, the Grand Chamber of the European Court of Justice (“ECJ”) handed down its judgment in Case C-650/16 A/S Bevola.
Oct 05, 2018
VAT Treatment of a Redemption of Shares in Kind
On June 13th 2018, the European Court of Justice (the “ECJ”) handed down a ruling (Case C-421/17) on the VAT treatment of the transfer, by a limited company, to one of its shareholders, of the ownersh