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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

On 19 March 2026, the Court of Justice of the European Union delivered a landmark judgment reshaping the boundaries of the GDPR right of access. In a decision of practical importance, the Court clarifies when access requests may be abusive, when compensation arises and what qualifies as non-material

The EU Inc. is here: a digital-first, pan-European company form under the proposed 28th Regime, designed to cut cross-border red tape for innovative firms. Following the closing of the public consultation conducted in 2025, on 18 March 2026 the European Commission (the Commission) presented its

In a judgment dated 25 March 2026, the Luxembourg Lower Administrative Court ( Tribunal administratif) ruled that distributions from a share premium reserve, undertaken in the absence of a formal share capital reduction, are prima facie subject to Luxembourg withholding tax (“ WHT”) and do not

No minimum capital, digital share registers, and a harmonised stock option regime: the EU Inc. rewrites the rulebook for European companies . The proposal for a Regulation establishing a 28th Regime corporate legal framework, providing for the creation of a new corporate form, the “EU Inc.” (the “

The 2025 update to the OECD Model Tax Convention , published in November 2025, is the first comprehensive revision since 2017. The update notably provides clarification to the Commentary of Article 5 on when a home office of a cross-border worker may constitute a permanent establishment. Why this

The Luxembourg Stock Exchange (" LuxSE") March 2026 update to its Rules & Regulations (the "R&R") introduces two key changes. First, securities listed on the Euro MTF Specialist Securities Segment (" EM3S") may now be admitted to listing before being recorded in a central securities depository ("