Newsletters & Newsflashes

On 18 June 2026, Advocate General Juliane Kokott of the Court of Justice of the European Union (" CJEU") handed down a landmark Opinion in Case C-138/24 , EU Commission v. Grand Duchy of Luxembourg , recommending that the CJEU dismiss the EU Commission's infringement action over Luxembourg's

On 24 June 2026, the European Commission published proposal COM(2026)308 final to recast Directive 2011/16/EU on administrative cooperation in taxation (the " DAC"). The proposal would consolidate DAC1 to DAC9 into a single legal act and introduce targeted substantive amendments across several

A new draft law is in the works, which would shield funded sub-participants from lender insolvency by ring-fencing the assets a lender owes them. On 30 July 2026, Draft Law No. 8813 (the “ Draft Law ”) was submitted to the Luxembourg Parliament ( Chambre des Députés ). It proposes a dedicated

In two judgments dated 20 January 2026 (No. CAL-2025-01047) and 6 February 2026 (No. CAL-2025-01046 ), the Luxembourg Court of Appeal confirmed that the receveur-préposé du bureau de recette des contributions de Luxembourg (the “ Receveur”) has standing to petition for the bankruptcy of a Luxembourg

On 25 June 2026, the Higher Administrative Court ( Cour administrative ) issued two decisions in cases n° 53183C and 53184C , dismissing the appeals lodged by two Luxembourg limited partnerships ( sociétés en commandite simple ) and confirming, on appeal, the judgments rendered by the Lower

On 16 July 2026, the Court of Justice of the European Union (the “ CJEU”) delivered its decision in Case C-158/25 on the relationship between national mechanisms for the joint and several liability of company directors for unpaid VAT debts and the right to an effective remedy enshrined in Article 47

On 7 October 2026, the Government presented the State budget for 2027, with tax measures aimed at supporting businesses with a cut in corporate tax rate and a clear orientation towards investment. Most of the measures are set out in draft law No. 8800 on the 2027 budget (the “ Draft Budget Law”)

On 16 July 2026, in case C-209/23, FT and RRC Sports GmbH v FIFA, the Court of Justice of the European Union (the “ Court”) adopted a preliminary ruling relating to the legality and compatibility with European Union (EU) law of the FIFA Football Agent Regulations (the “ FIFA Rules”). The judgment is

On 2 September 2026, in Case T-357/24, Opera Norway. v. European Commission, the General Court of the European Union (the “ Court”) delivered a judgment on an action for annulment brought by Opera Norway (" Opera") against a decision of the European Commission (the " Commission"), adopted pursuant

In its preliminary ruling in Case C-798/24 , Jautiva ( Jautiva is a fictitious name assigned by European Court of Justice (the “ ECJ”), the ECJ upheld that EU law does not, in itself, require public disclosure of information on all shareholders of a public limited liability company under Directive

Luxembourg entities face escalating sanctions - from public warnings to deregistration - for inaccurate RCS and RBE filings. As of 21 September 2026, the Luxembourg Business Registers (“ LBR”) is progressively rolling out the sanctions phase of its compliance mechanism for the Luxembourg Trade and