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DSM Avocats à la Cour
The Law of 22 October 2008 called the Housing Pact (Pacte Logement) defines a long-term lease (bail emphytéotique) as "a real property right consisting of having the full enjoyment of a building...
DSM Avocats à la Cour
Disputes between developers and buyers are legion in the sale of buildings to be constructed. While sometimes buyers' claims are justified, neither is it rare to face baseless...
DSM Avocats à la Cour
On 13 and 14 January 2021, the Luxembourg Justice of the Peace rendered two judgments which attracted quite a bit of interest among commercial lease lessors and lessees in Luxembourg.
DSM Avocats à la Cour
The recent months have brought a variety of legislative changes impacting the real estate industry in Luxembourg, and further legal initiatives have been announced in draft bills.
NautaDutilh Avocats Luxembourg
It was argued, on the one hand, that management by-laws would only have lapsed with regard to what the umbrella zoning plan regulates.
NautaDutilh Avocats Luxembourg
As the world continues to battle the Covid-19 pandemic, small businesses are struggling to survive, affected by successive lockdowns.
Arendt & Medernach
On 14 October 2020, the Luxembourg government filed the 2021 budget bill of law (n°7666) with the Parliament.
ELVINGER HOSS PRUSSEN, société anonyme
A new Bill of law amending the Law of 21 September 2006 on residential leases, as amended,
ELVINGER HOSS PRUSSEN, société anonyme
A new Bill of law amending the Law of 21 September 2006 on residential leases, as amended, and amending certain provisions of the Civil Code (the "Bill") was introduced into Parliament...
DLA Piper UK LLP
The commercial real estate market is constantly evolving, and the emergence of new technology tools has brought radical change to the sector.
Arendt & Medernach
The lease of buildings is as a rule VAT exempt but such VAT exemption can be waived through the exercise of a VAT option under certain conditions:
KPMG Luxembourg
In my last article, I provided an overview of the requirements for determining whether an entity is acting as a principal or an agent. I want now to look
ATOZ Tax Advisers
The Federal Reserve (FED) has raised the federal funds rate eight times over the last two years. And even though the chairs of the FED and of the European Central Bank (ECB) have announced that no
Dentons
Martine Gerber-Lemaire and Christel Dumont prepared the 2018 edition of the Luxembourg Real Estate and Construction Law Code, entitled Droit de la construction et de l'immobilier.
ATOZ Tax Advisers
On 1 August 2018, the German Ministry of Finance published the amended draft bill of the Annual Tax Act 2018 which will be subject to further discussions in the parliament in the coming months.
KPMG Luxembourg
As the world's digital pathways multiply and thicken—and even begin, perhaps in some ways, to rival the world's road networks—any sector slow to start using them is increasingly conspicuous.
ELVINGER HOSS PRUSSEN, société anonyme
The Law of 3 February 2018 on commercial leases which significantly amends the regime applicable to commercial leases was published in the Memorial of 6 February 2018 .
KPMG Luxembourg
In the accounting world, the hottest topics at the moment surround three major new International Financial Reporting Standards: IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers ...
Dentons
The opportunity to obtain two grace periods of up to six months is replaced by one grace period of up to nine months, with no possibility of extension.
Arendt & Medernach
Lors d'un premier vote le 17 janvier 2018, la Chambre des Députés a adopté une nouvelle loi modifiant le régime du bail commercial (projet de loi n°6864).
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