Law Firm ILN-telligence Podcast | Episode 38: Pierre Hurt, Lutgen & Associés | Luxembourg
Le Tribunal administratif de Paris valide la remise en cause par l’administration fiscale du taux réduit de retenue à la source de 5 % prévu par la convention franco-luxembourgeoise en présence de dividendes versés à une...more
Crypto currencies and other crypto assets are increasingly being adopted by investors. Over time, the legal framework applicable to this asset class has become more defined. Originally Published in AGEFI Luxembourg -...more
In an era marked by geopolitical instability around the world and in light of the current economic landscape, energy security concerns, and increased defence needs and spending, the financing of energy and defence projects...more
What is the legal framework governing bribery in Luxembourg? The Luxembourg Criminal Code is the key piece of Luxembourg legislation governing bribery. Its scope of application was broadened by the Law of February 13,...more
The High Court has recently handed down a further interesting decision in relation to the “service out” jurisdictional gateways in CPR 6.33(2B). In Campeau v Gottex Real Estate Fund I (OE) Waste S.À R.L [2025], the Court...more
What is the legal framework governing bribery in Luxembourg? - The Luxembourg Criminal Code is the key piece of Luxembourg legislation governing bribery. Its scope of application was broadened by the Law of February 13,...more
This glossary aims at explaining frequently used terms in taxation in a simple manner. ...more
Luxembourg sharpens its private capital edge: permanent carried interest regime and clarified reverse hybrid carve-out....more
On 22 August 2025, the Luxembourg tax authorities issued a second circular (Circular) on the reverse hybrid entity rules, this time clarifying the exemption applicable to collective investment vehicles (CIV Exemption)....more
On 24 July 2025, the Luxembourg government introduced Bill No. 8590 (the Bill), which proposes a new competitive carried interest tax regime with the stated objectives being: to create a legal framework that fosters the...more
On 24 July 2025, a draft bill (the Bill) proposing significant amendments to the law of 4 December 1967 on income tax and the law of 12 July 2013 on alternative investment fund managers (AIFMs) was submitted to the Luxembourg...more
We are very pleased to present the 2025 edition of our Luxembourg corporate law-focused case law briefing, curated by the A&O Shearman Luxembourg Corporate/M&A team. In this edition, we focus on the 2024 calendar year...more
International transactions, such as private equity deals, mergers and acquisitions, and financing arrangements, frequently leverage Luxembourg entities as holding companies or joint ventures. It is common for such companies...more
A recent decision of the Court of Justice of the European Union (the EU’s highest court) has clarified some of its views on ‘asymmetric jurisdiction clauses’. An asymmetric jurisdiction clause is one that allows one party...more
La Cour administrative d'appel de Nancy a rendu deux arrêts le 24 avril 2025 éclairant les indices nécessaires afin de prouver la réalité des prestations faisant l'objet d’une convention de management fees (CAA Nancy, 24...more
Luxembourg has adopted the law of 4 April 2025, marking a significant step toward the national implementation of Regulation (EU) 2022/2065 on a Single Market for Digital Services (the Digital Services Act, or DSA)....more
The implementation of the Organisation for Economic Co-operation and Development’s (OECD’s) Pillar II rules in Europe, and in the Luxembourg law on 22 December 2023 (the Pillar II Law) in particular, has been a major...more
Key Takeaway - Luxembourg’s law of 5 August 2005 on financial collateral arrangements, as amended (Collateral Law 2005), continues to offer strong safe-harbor protections for financial collateral arrangements and is now...more
Can an exceptionally high absenteeism rate justify exceptional control measures by the employer? Late last year, unconventional actions by the management of a Tesla factory in Germany came under the media spotlight....more
The Luxembourg Business Registers (LBR) recently published a notice in relation to the Luxembourg national identification numbers (LNIN) of individuals that need to be registered with the Luxembourg trade and companies...more
The Luxembourg Stock Exchange has announced the launch of a new segment on its Euro MTF market, called EM3S, which stands for Euro MTF Specialist Securities Segment. This new segment may be an interesting option for issuers...more
The Specialised Investment Fund (SIF) regime was established in Luxembourg by the Law of 13 February 2007 (the “SIF Law”). The SIF regime’s purpose was to offer great flexibility on investment scope while structuring and...more
Against the backdrop of reinforced European and international anti-money-laundering and countering the financing of terrorism (AML/CFT) requirements, the Administration de l’enregistrement, des domaines et de la TVA (AED) has...more
On 29 January 2025, the Luxembourg tax authorities published Circular L.I.R. n° 164/1 (Circular), which replaces the previous circular L.I.R. n° 164/1, dated 23 March 1998. The Circular updates the rules related to interest...more
On 10 February 2025, the law of 6 February 2025 regarding, notably, digital finance was published in the Official Journal of Luxembourg (the “Law”)....more