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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.

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.

On 16 January, 2025, the EDPB released its guidelines on pseudonymisation. These guidelines are not yet finalized, as they remain open for public consultation until 28 February. In this blogpost, we highlight the key takeaways.

In recent years, the ECJ has issued landmark judgments with far-yielding consequences for data controllers and data processors. To celebrate Data Privacy Day 2023, we highlighted the most impactful judgments of the ECJ from the past year.

On 14 January 2021, the Constitutional Court validated a legislative measure requiring the inclusion of fingerprints on Belgian eID. According to the Court, it is not contrary to the right to privacy and the right to protection of personal data.

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.

What ESG risk rules are coming for EU/Dutch financial firms? DNB’s new climate risk Guide for insurers, pension funds, and payment firms aligns with EBA ESG Guidelines. This blog explains how both shape the future of EU ESG risk management.

In this blog, we discuss the Sustainable Finance Package published by the European Commission in June 2023.

In this blog, we briefly present an initiative of the European Commission to modernise Directive 85/374 on the liability for defective products and to adapt the liability rules to the digital age and artificial intelligence.

In this blog, we briefly present developments on AI and facial recognition. Several institutions are calling for a moratorium on this technology.

On 6 July 2021, the European Commission adopted the much-awaited decision C(2021) 4858 final which provides very useful answers to the questions raised by the European Supervisory Authorities on priority issues relating to the application of the SFDR.

On 5 January 2022, the EDPS issued a reprimand to the European Parliament for non-compliance with several provisions of the GDPR for EU Institutions and ordered it to update its data protection notices of an internal corona testing website.

The Litigation Chamber of the Belgian DPA confirms that, in the absence of an existing legal basis, it is not possible for an employer, in this case a hospital, to make the recruitment of a person conditional on the fact that he/she has been vaccinated.