Luxembourg: Accounting Standards

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

Luxembourg Pillar Two Law Amended To Implement OECD Guidelines

On 19 December 2024, the Luxembourg Parliament passed a law (the "Amending Law") which amends the law of 22 December 2023 (the "Pillar Two Law")...

Luxembourg Accounting

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ATOZ

Increase Of Accounting Thresholds

The Luxembourg government has adopted the Grand-Ducal Regulation of 25 October 2024 updating the accounting size criteria for Luxembourg companies.

Luxembourg Accounting

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ELVINGER HOSS PRUSSEN, société anonyme

Bill Of Law (No. 8286) Amending Luxembourg Accounting Law

A bill of law (No. 8286) has been published on 28 July 2023 aiming at modernising Luxembourg accounting law and consolidating the accounting provisions into a single accounting law.

Luxembourg Accounting

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Luther S.A.

New CSSF Circular Simplifying Reporting Linked To The Long-Form Report And New Submission Deadline For Management Letter

This newsflash highlights the features of the new Circular CSSF 23/845 that is relevant for credit institutions incorporated under Luxembourg law,1 including their branches...

Luxembourg Accounting

DLA Piper

Accounting – Impact Of The Luxembourg Pillar 2 Rules On 2023 Annual And Consolidated Accounts

European Union Accounting

AM

Arendt & Medernach

Accounting Reform In Luxembourg - Draft Law Submitted To Parliament

Luxembourg Accounting

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Tiberghien Advocaten

Update Of CSSF FAQ On CSSF Circular 22/811 On UCI Administrators

Luxembourg Accounting

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ELVINGER HOSS PRUSSEN, société anonyme

Accounting And Reporting Guidance For US Fund Managers Using Luxembourg Fund Sleeves – New York Office Snippet

Worldwide Accounting

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Loyens & Loeff

The Modernization Of Luxembourg Accounting Law

Luxembourg Accounting

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Bonn & Schmitt

Reshaping Accounting Law In 2023

Luxembourg Accounting

LL

Loyens & Loeff

Vote Of The Bill Of Law N°8055 In Relation With The Pilot Regime Regulation: Luxembourg Is Getting Its Ducks In A Row

Luxembourg Accounting

LS

Luther S.A.

Updated CSSF FAQ On AIFMs: Use Of US GAAP

Luxembourg Accounting

EH

ELVINGER HOSS PRUSSEN, société anonyme

Updated FAQ On AIFMs – Removal Of Restrictions On The Use Of US GAAP By SCSp/AIFs

Luxembourg Accounting

EH

ELVINGER HOSS PRUSSEN, société anonyme

COVID-19: Accounting Obligations And Reports – Regulatory Aspects

Luxembourg Accounting

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ATOZ

EU Tax Directives #5: Proposed EU Transfer Pricing Directive – New York Office Snippet

European Union Tax

LL

Loyens & Loeff

'Gone Fishing': Dealing With Data Subject Access Requests From Employees (Video)

Luxembourg Privacy

IL

Ius Laboris

Corporate Tax In Luxembourg: What You Need To Know

European Union Tax

LL

Loyens & Loeff

Newsflash | New CSSF E-identification Procedure Replacing The Visa Stamp Procedure

Luxembourg Finance

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CMS Luxembourg

New Pillar 2 Q&A Issued By The Luxembourg Accounting Standards Board

AM

Arendt & Medernach

Audit

Update Of CSSF Circular 12/552: Key Governance Obligations Clarified For The Banking Sector

On 29 August 2024, Luxembourg's CSSF issued Circular 24/860, clarifying governance, risk management, and audit committee requirements for credit institutions, updating key provisions of Circular 12/552.

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

New CSSF Circular Simplifying Reporting Linked To The Long-Form Report And New Submission Deadline For Management Letter

This newsflash highlights the features of the new Circular CSSF 23/845 that is relevant for credit institutions incorporated under Luxembourg law,1 including their branches...

Luxembourg Accounting

DLA Piper

CSSF Circular 24/850 Introduces New Reporting Obligations For Support PFS

On 19 January 2024, the Commission de Surveillance du Secteur Financier (CSSF) published a new Circular No. 24/850 (Circular 24/850)...

Luxembourg Finance

LL

Loyens & Loeff

VAT Audits - Trends And Approaches

LL

Loyens & Loeff

Obligations Arising From The Digital Services Act Apply From Now On For Very Large Online Platforms And Very Large Online Search Engines!

European Union Media & IT

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ELVINGER HOSS PRUSSEN, société anonyme

The Modernization Of Luxembourg Accounting Law

Luxembourg Accounting

BS

Bonn & Schmitt

New ML/TF Risk Assessment Questionnaire For Life Insurance Intermediaries

Luxembourg Government

AM

Arendt & Medernach

Enforcing ESG Obligations In Supply Contracts

European Union Commercial

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Loyens & Loeff

Newsflash | Report Of The Committee On Economic And Monetary Affairs On The European Commission's Proposed ATAD 3 Directive

European Union Tax

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BSP

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Accounting Standards

New Pillar 2 Q&A Issued By The Luxembourg Accounting Standards Board

On 22 March 2025, the Luxembourg Accounting Standards Board (CNC) released a new Q&A (No. 25/035) containing valuable information on the impact of the Pillar 2...

AM

Arendt & Medernach

Focus On Forensics (Video)

What does it take to uncover white-collar crimes? Investigating white-collar crimes requires specialised expertise, from forensic accounting to digital forensics, corporate intelligence and litigation support.

Luxembourg Criminal

AM

Arendt & Medernach

Luxembourg Pillar Two Law Amended To Implement OECD Guidelines

On 19 December 2024, the Luxembourg Parliament passed a law (the "Amending Law") which amends the law of 22 December 2023 (the "Pillar Two Law")...

Luxembourg Accounting

A

ATOZ

Global Minimum Taxation (Pillar 2) In Luxembourg: Implementation Of 2023 & 2024 OECD Guidance Into Domestic Law

Luxembourg Finance

AM

Arendt & Medernach

Increase Of Accounting Thresholds

Luxembourg Accounting

EH

ELVINGER HOSS PRUSSEN, société anonyme

Proposed Amendments To Pillar Two Law In Luxembourg

Luxembourg Finance

GP

Goodwin Procter LLP

Global Minimum Taxation (Pillar 2) In Luxembourg: New Bill Of Law Implements 2023 OECD Guidance

AM

Arendt & Medernach

OECD/IF Releases Further Administrative Guidance On The GloBE Rules

LL

Loyens & Loeff

Pillar Two Law To Be Amended To Incorporate OECD Guidance

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ATOZ

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Latest Videos

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Cyprus Remote Employer Payroll Scheme For EU Companies (Video)

CA

CYAUSE Audit Services Ltd

Remote Employer Payroll Scheme - Non EU Companies (Video)

CA

CYAUSE Audit Services Ltd

The Accounting Function Fundamentals (Video)

CG

CSB Group

Deloitte Discovery & Digital Forensics (Video)

DC

Deloitte Cyprus

Danny Murray, Partner, Audit, Deloitte Ireland (VIDEO CONTENT)

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Deloitte

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