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Claire-Marie Darnand, Victorien Hémery, Benjamin Marthoz, Tom Storck, Johan Léonard and Anaïs Bracqbien have contributed to the Luxembourg chapter of the Chambers and Partners Real Estate Global Practice Guide 2023.

The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.

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.

On 18 July 2023, the Luxembourg law of 14 July 2023 establishing a mechanism for the national screening of foreign direct investments likely to undermine security or public order has been published in the Official Journal of the Grand Duchy of Luxembourg.

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.

On 24 July 2023, the Luxembourg law of 21 July 2023 aiming to improve and modernise the legal and regulatory framework applicable to investment fund products has been published in the Official Journal of the Grand Duchy of Luxembourg.

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Dagelijks publiceren wij op onze website hoogwaardige juridische kennis en vooruitzichten. Wilt u snel op de hoogte zijn van de meest actuele ontwikkelingen binnen uw interessegebieden? Meld u dan aan voor onze Legal Updates.

In this blog, Marieke Driessen and Niek Groenendijk of our Financial Markets team discuss the EU green bonds regulation which will start applying in 2024. 

Claire-Marie Darnand, Victorien Hémery, Johan Léonard, Tom Storck, Benjamin Marthoz, Audrey Jarreton and François Bernard contributed to the Luxembourg chapter of the Chambers and Partners Real Estate Global Practice Guide 2021.

Edouard d'Anterroches, Audrey Jarreton and Nicolas Pradel co-authored the SFDR Implementation Guide published on 9 March 2021 by the ABBL, ALFI and ACA for the use of their members.

De hoogste Franse rechter gaat mee in een recente uitspraak van het Hof van Justitie EU, waarmee zij de deur op een kier zet voor legalisatie van cannabisproducten, en laat zien dat EU landen niet zomaar cannabisproducten kunnen blijven weren.

As from 1 January 2021, a 20% real estate levy applies to real estate income derived by certain Luxembourg tax opaque investment vehicles owning directly, or indirectly through tax transparent entities, real estate assets located in Luxembourg.

On 3 March 2022, the Luxembourg law of 25 February 2022 implementing a.o. the Sustainable Finance Disclosure Regulation (SFDR) and the Taxonomy Regulation has been published in the Official Journal of the Grand Duchy of Luxembourg.

The CSSF published on 31 January 2022 the Circular 22/795 regarding the application of the ESMA Guidelines on marketing communications for Luxembourg investment funds (AIFs, UCITS).

Luxembourg and the United Kingdom signed a new Double Tax Treaty on 7 June 2022 which includes several changes that might have an effect on investments involving the two jurisdictions.