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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.

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.

We publish high-quality legal knowledge and insights on our website on a daily basis. If you would like to be promptly informed about the latest developments within your areas of interest, we invite you to sign up for our Legal Updates.

Vous souhaitez recevoir rapidement les informations concernant les derniers développements dans les domaines qui vous intéressent? Nous vous invitons à vous inscrire à nos Legal Updates.

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.

De Autoriteit Financiële Markten (AFM) maant financiële ondernemingen tot uitgebreidere, concretere en duidelijkere communicatie over duurzaamheid.

Changes to Dutch financial regulations entered into force on or around 1 July, including notable amendments for holders of a qualifying holding in certain Dutch regulated financial institutions. We have listed the main changes in this publication.

A recent report of the AFM underlines its focus on monitoring SFDR compliance, signals tightening enforcement action against those lagging behind, and highlights a new phase of supervisory attention for clear, accurate and reliable SFDR disclosures.

Het op 2/6/2020 bij de Tweede Kamer ingediende wetsvoorstel opheffing verpandingsverboden beoogt de bestaande praktijk van het contractueel overeenkomen van verboden of beperkingen van de overdracht of verpanding van geldvorderingen op naam op te heffen.

The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction.

The outbreak of the Covid-19 crisis has been officially acknowledged as a pandemic and public health crisis. In response, the Belgian authorities have decided to proceed with the grant of temporary authorisations for certain biocidal product types.

On 9 July 2020, the Grand Chamber of the CJEU ruled on the interpretation of Article 3(d) of Regulation 469/2009 concerning the supplementary protection certificate (CCP) for medicinal products.

L’ONEM a confirmé que les employeurs peuvent, dans certaines situations, mettre des travailleurs en chômage temporaire pour force majeure en raison du coronavirus.

The spread of the coronavirus may have some consequences that affect your ability to perform your obligations under your contracts, or your co-contractors’ ability to perform theirs. We provide some insight on a few pressing questions.

Luxembourg adopted a Grand-Ducal Regulation on 20 March 2020 introducing emergency measures relating to the holding of meetings in companies and other legal entities.

Het multilateraal instrument (MLI) is een van de belangrijkste fiscale ontwikkelingen van het moment. In een column voor Fondsnieuws bespreekt David de Groot de (potentiële) gevolgen die het MLI voor beleggingsfondsen kan hebben.

Our Brussels IP/Life Sciences team has authored a booklet on the case-law of the Court of justice of the EU (CJEU) regarding supplementary protection certificates (SPCs).

The Netherlands has published the implementation decree in respect of the EU Directive and EU Regulation on cross-border distribution of funds. This means that the (pre)marketing of units in investment funds will be subject to new rules from 6 November 20