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Luxembourg
DSM Avocats à la Cour
The revised version of the Luxembourg Constitution entered into force on 1 July 2023
Bonn & Schmitt
The next social elections will be held on 12th March 2024. We would like to take this opportunity to remind you about the rules concerning this ballot, which is subject to a long and rigorous procedure.
Arendt & Medernach
Das Großherzogtum Luxemburg hat 2019 einen neuen gesetzlichen Feiertag zur Feier des Europatags eingeführt, den 9. Mai, womit die Zahl der gesetzlichen Feiertage auf 11 gestiegen ist.
Arendt & Medernach
Le Grand-Duché de Luxembourg a introduit en 2019 un nouveau jour férié légal, le 9 mai, afin de célébrer la Journée de l'Europe, portant ainsi à 11 le nombre de jours fériés légaux.
Arendt & Medernach
In 2019, Luxembourg introduced a new public holiday on 9 May to celebrate Europe Day, bringing the number of public holidays to 11.
ATOZ
On 10 November 2023, the Constitutional Court (the "Court") concluded that the minimum net wealth tax regime ("minimum NWT") for companies holding predominantly financial...
Ogier
On 10 November 2023, the Constitutional Court of Luxembourg declared the minimum net wealth tax regime in force partially unconstitutional.
ELVINGER HOSS PRUSSEN, société anonyme
On 10 November 2023, the Constitutional Court held that the legal provision in the net wealth tax law which provides for a different treatment in minimum...
CMS Luxembourg
On 1 September 2023, a bill of law implementing directive 2022/2557 on the resilience of critical entities (the "Bill of Law") was filed with the Parliament.
Chevalier & Sciales
When taxpayers decide to file their request through regular mail, they must therefore organize themselves in such a way that the document containing the request is effectively delivered to the Tribunal's clerk before the relevant deadline.
ELVINGER HOSS PRUSSEN, société anonyme
The new Constitution of Luxembourg entered into force on 1 July 2023. The complete text (in French) is available here. For more information on this subject, please read here.
ELVINGER HOSS PRUSSEN, société anonyme
The new Constitution of Luxembourg entered into force on 1 July 2023.
Arendt & Medernach
On 2 May 2023, Parliament voted on Bill of law no. 7945_ on the protection of persons who report breaches of EU law ("Whistle-blower Protection Law"), in the bill of law's first constitutional vote.
ELVINGER HOSS PRUSSEN, société anonyme
Dans un arrêt du 23 décembre 2022, la Cour Constitutionnelle a déclaré que "l'article 1762-6, paragraphe 4, du Code civil, tel qu'introduit par la loi du 3 février 2018 portant sur le bail commercial...
ELVINGER HOSS PRUSSEN, société anonyme
In a judgment (in French only) of 23 December 2022, the Constitutional Court declared that "Article 1762-6, paragraph 4, of the Civil Code, as introduced by the Law of 3 February 2018...
Arendt & Medernach
Clara Mara-Marhuenda François Kremer Philippe Schmit Christian Point Thierry Lesage Ari Gudmannsson Eric Fort Philippe-Emmanuel Partsch Paschalis Paschalidis Jean-Luc Putz...
BSP
On 28 July 2021, the Luxembourg Tax Administration ("LTA") published Circular L.G.-A no 67 setting out general guidance on the application of administrative fines in cases of tax fraud,...
European Union
Arendt & Medernach
Luxembourg should have implemented European Parliament and Council Directive (EU) 2019/1937_ of 23 October 2019 on the protection of persons who report breaches of EU law by 17 December 2021.
ELVINGER HOSS PRUSSEN, société anonyme
On 31 May 2022, ESMA published its report on the Common Supervisory Action ("CSA") on costs and fees of UCITS that was carried out with national competent authorities ("NCAs") (including the CSSF) in 2021.
Loyens & Loeff
On 4 February 2022, the OECD Secretariat released an update on "Pillar One", the OECD/G20 Inclusive Framework's effort to reallocate some taxing rights to market jurisdictions
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