Newsletters & Newsflashes

In Case C-158/25 (QJ v the Luxembourg Registration Duties, Estates and VAT Authority ( Administration de l'enregistrement, des domaines et de la TVA ) (" AEDT")), Advocate General Medina proposes in her Opinion of 5 March 2026 that the CJEU grants company directors subject to a guarantee call the

On 27 March 2026, Luxembourg took a significant step towards greater financial transparency by enacting a new law that anchors the European Single Access Point ("ESAP") in national legislation. The law transposes Directive (EU) 2023/2864 and implements Regulations (EU) 2023/2859, (EU) 2023/2869 and

On 30 March 2026, the European Parliament and the Council officially adopted Directive (EU) 2026/799 harmonising certain aspects of insolvency law (the “ Directive”). This article provides an overview of the Directive's key reforms, including harmonised avoidance actions, asset tracing mechanisms

In a judgment dated 5 February 2026, the District Court of Luxembourg (No. TAL-2023-09471) has confirmed a EUR 725,000 administrative fine imposed by the Luxembourg Registration Duties, Estates and VAT Authority ( Administration de l’enregistrement, des domaines et de la TVA ) (“ AED”) on a company

Lower Administrative Court validates deferral of capital gains through intra-group reinvestment In a judgment of 13 February 2026, the Lower Administrative Court ( Tribunal administratif ) ruled (No. 48945 ) in favour of a Luxembourg company (the " Parent Company") and its subsidiary (the "

The law of 3 March 2026 amending Book V, Title I, Chapter III of the Labour Code (the " Law") was published in the Official Journal of the Grand Duchy of Luxembourg on 6 March 2026, entering into force on 10 March 2026. Background and Objectives Where the social partners anticipate economic or

In a judgment dated 3 March 2026 (No. 53701C ), the Higher Administrative Court ( Cour administrative, the “ Court”) dismissed an appeal brought by the Luxembourg State and confirmed that the Direct Tax Authority ( Administration des contributions directes , " DTA") had failed to establish the

On 11 February 2026, the Luxembourg Lower Administrative Tribunal ( " Tribunal ") (No. 47018) ruled on the existence of an abuse of law within the meaning of §6 of the Luxembourg tax adaptation law ( Steueranpassungsgesetz - " StAnpG "). Facts A Luxembourg private limited liability company ("

On 12 February 2026, the Higher Administrative Court ( Cour administrative, the “ Court”) issued a decision in case No 53399C, clarifying the formal requirements for tax complaints under § 249 of the General Tax Law ( Abgabenordnung, the " AO"). Facts of the case On 1 July 2021, a Luxembourg limited

Proposed Bill No. 8699 amending the Labour Code for the purposes of transposing Directive (EU) 2024/2831 1 ( the "Directive") was tabled before the Chamber of Deputies on 10 February 2026 (the " Bill"). The Directive, the transposition of which is contemplated herein, entered into force on 1

The Law of 3 February 2026 introduces a competitive carried interest regime applicable from fiscal year 2026, with the ambition of attracting front and middle office employees to Luxembourg. With this new legislation, Luxembourg firmly establishes itself as Europe’s premier destination for carried

Luxembourg offers an attractive tax regime for impatriate employees who are either seconded to a Luxembourg company within an international group or directly recruited from abroad by a Luxembourg or EEA company. The regime provides for a 50% exemption of annual gross remuneration, capped at EUR 400