New EU anti-corruption criminal rules on the horizon
On 2 December 2025, the EU reached an agreement on anticorruption rules to harmonise the approach taken across all Member States. This agreement forms the foundation of a future EU Directive.
Terms of Business Arendt Investor Services
General terms of business of Arendt Investor Services S.A.
Overview of the VAT impacts of Brexit
With the end of the transition period as of 1 January 2021, the UK officially became a third country with respect to the EU, meaning that the EU VAT Directive has ceased to apply to it.
Arbitration
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Parliament votes to reform Luxembourg arbitration law: what you need to know about the new law
On 23 March 2023 the Luxembourg Parliament voted to reform and modernise Luxembourg arbitration law through changes to the New Code of Civil Procedure. The new law will take effect after it is published in the Mémorial (Luxembourg Official Journal).
Luxembourg adopts a Foreign Direct Investments screening regime
On 13 June 2023, the Luxembourg Parliament adopted a law introducing a Foreign Direct Investment screening mechanism in Luxembourg. The Ministry of the Economy will now review foreign takeovers of critical assets before any implementation of a FDI.
Luxembourg is geared towards a national merger control regime
Luxembourg’s Ministry of the Economy introduced Bill of law no. 8296 setting up a merger control regime in Luxembourg. Luxembourg is the last country in the European Union to adopt a merger control regime. The regime will mark a significant legislative change as companies must factor in the need to notify their concentrations to the Luxembourg Competition Authority before implementing them.
New double tax treaty signed between Luxembourg and the United Kingdom
On 7 June 2022, the governments of Luxembourg and the United Kingdom (the “UK”) signed a new double tax treaty_ (the “New Treaty”) replacing the treaty of 1967 (the “Current Treaty”), as amended.
Pillar 2 implementation in Luxembourg: Bill submitted to Parliament
On 4 August 2023, the Luxembourg government presented Bill of law no. 8292_ implementing Council Directive (EU) 2022/2523_ of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union.
What are the upcoming changes to Luxembourg’s minimum wage?
Directive (EU) 2022/2041 on adequate minimum wages in the European Union entered into force on 14 November 2022. Bill of law 8437 implementing the Directive was introduced into Parliament on 30 August 2024. It aims to align Luxembourg’s national rules with the new European standards without going beyond the bare minimum required to comply with the Directive.
ACCOUNTING – Impact of the Luxembourg Pillar 2 rules on 2023 annual and consolidated accounts
In February and March 2024, the Luxembourg Accounting Standards Board (CNC) published two Q&As that provide useful guidance on the impact of the Pillar 2 rules on 2023 (consolidated) financial statements of concerned Luxembourg entities and groups.
Luxembourg tax authorities clarify tax compliance for reverse hybrid entities
On 9 June 2023, the Luxembourg tax authorities issued a Circular on reverse hybrids within the meaning of article 168quater of the income tax law. It is accompanied by an FAQ on new tax form 205, the tax return to be filed by reverse hybrids.
New Luxembourg bill designates national authorities under the AI act: the CNPD takes centre stage
On 23 December 2024, the Luxembourg government submitted bill of law n°8476. This Bill is a pivotal step in aligning Luxembourg’s legal framework with the Regulation (EU) 2024/1689 laying down harmonised rules on artificial intelligence. Its primary objective is to designate the national competent authorities responsible for the enforcement and oversight of the AI Act.
Bill of law passed approving the Protocol to the Luxembourg-Russia Tax Treaty
On 9 February 2021, the Luxembourg Parliament passed bill of law no. 7725 ratifying the new protocol (the “Protocol”) amending the treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital between the Russian Federation and Luxembourg (the “Treaty”).
EU Commission issues tax simplification package: Tax Omnibus and DAC Recast
On 24 June 2026, the EU Commission published two legislative proposals aimed at simplifying EU tax rules, reducing compliance burdens for businesses and strengthening the competitiveness of the Internal Market: the direct taxation Omnibus (Tax Omnibus) and the Recast of the Directive on Administrative Cooperation (DAC Recast).
Navigating the aftermath of the Illumina/Grail decision: Luxembourg’s perspective
In a landmark decision in joined Cases C-611/22 P and C-625/22 P, the Court of Justice of the EU overturned the General Court’s ruling and annulled the decision by the EU Commission to accept jurisdiction over the Illumina/Grail merger under Article 22 of the EU Merger Regulation.
The revised Commission merger control referral mechanism – Practical considerations for Luxembourg M&A transactions
On 26 March 2021, the European Commission (the “Commission”) published “Commission Guidance on the application of the referral mechanism set out in Article 22 of the Merger Regulation to certain categories of cases”.1
Implementing DAC 7 in Luxembourg: bill laid before parliament
The Bill contains several sections that complement and extend the existing domestic rules on tax transparency and exchange of information.