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Luxembourg Government’s Draft Bill No. 8590 introduces carried interest tax reforms from 2026, with reduced tax or exemptions, aiming to boost its appeal as a top European fund hub.

In a judgment of 23 January 2024 (case no. 200.304.621 and 200.304.673), the Court of Appeal ruled that elevator manufacturer Kone can be held liable for damages alleged by 23 parties that combined their claims in a litigation vehicle.

Companies should review their recruitment and hiring policies and practices. The Commission has joined the hunt for ‘job cartels’ with its first ever cartel in the labour market.

On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).

The European Commission has fined Mondelēz EUR 337.5 million for restricting cross-border trade. Brand owners are advised to double-check their licensing and distribution systems, as well as their commercial conduct, for possible territorial restraints.

Unfair trading conditions and tying are gaining traction as alleged abusive practices in the digital industry, as the European Commission fines Meta EUR 797.72 million for hindering competitors of Facebook Marketplace.

The Belgian Competition Authority imposed a fine of €490,112 on Le Creuset for vertical price fixing (also known as resale price maintenance).

What funds providing debt finance in the EU need to know about new EU rules for loan origination funds.

Climate change has become the most important sustainability issue of our time. Three major developments in the field of climate and sustainability inevitably affect the way businesses operate and how they move towards more sustainable business models.

In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.

This article explores the evolution of business and human rights law, examines the EU framework in this context, and highlights the significance of human rights due diligence for companies.

On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2, clarifying the interpretation of the Collective Investment Vehicle carve-out from reverse hybrid rules under Art. 168quater(2) of the Luxembourg Income Tax Law.

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

Edouard d'Anterroches (Partner) and Nicolas Pradel (Senior Associate) co-authored the second edition of the Sustainable Finance Disclosure Regulation (SFDR) Implementation Guide published on 11 April 2023.

The Belgian Competition Authority (BCA) informally accepted a commitment agreed by the partners of the Belgian Agro Food Chain Platform, limiting the possibility to contractually exclude the theory of change of circumstances.

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

The Besluit werkgebonden personenmobiliteit (Work-related Mobility of Persons Decree) will entry into force on 1 July 2024.

ESMA publishes explanatory notes to various concepts under the Taxonomy Regulation, the Sustainable Finance Disclosure Regulation and the Benchmark Regulation.