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Publications

Discover thought leadership and legal insights by our legal experts from across CMS. In our Expert Guides, written by CMS lawyers from across the jurisdictions where we operate, we provide you with in-depth legal research and insights that can be read both online and offline. You can also find Law-Now articles with focused legal analysis, commentary and insights to help you anticipate future challenges and much more.



Media type
Expertise
01/12/2023
CMS Luxembourg Advent Calendar 2023
We are thrilled to unveil our #CMSLux­Ad­vent­Cal­en­dar23, featuring 24 essential legal insights for 2023 that will shape the legal landscape in 2024. Immerse yourself in the discovery of crucial new regulations right up to Christmas, and get ready to be informed about the major legal developments that will shape our year ahead. Stay tuned for our daily advent reveals starting!
20/04/2023
FATCA & CRS | Obligations for Reporting Financial Institutions for year...
FATCA and CRS are two important tax compliance regulations that (Foreign) Financial Institutions in Luxembourg must comply with. Certain (Foreign) Financial Institutions must submit (Zero) reporting to the ACD by 30th June 2023, for the fiscal year 2022.
20/12/2022
CMS Luxembourg Advent Calendar 2022
We are very happy to present our #CMSLux­Ad­vent cal­en­dar which comes with 24 must-know legal insights of 2022 that will shape the legal landscape in 2023. Keep an eye on the upcoming publications to discover our daily advent reveals from tomorrow until December 24th.
01/06/2022
CMS Next
What’s next? In a world of ever-ac­cel­er­at­ing change, staying ahead of the curve and knowing what’s next for your business or sector is essential. At CMS, we see ourselves not only as your legal advisers but also as your business partners. We work together with you to not only resolve current issues but to anticipate future challenges and innovate to meet them. With our latest publication, CMS Next, our experts will regularly offer you insights into and fresh perspectives on a range of issues that businesses have to deal with – from ESG agendas to restructuring after the pandemic or facing the digital transformation. We will also share with you more about the work that we are doing for our clients, helping them innovate, grow and mitigate risk. To be able to provide you with the best support, we immerse ourselves in your world to understand your legal needs and challenges. However, it is equally important that you know who we are and how we can work with you. So, we invite you to meet our experts and catch a glimpse of what is happening inside CMS. Enjoy reading this publication, which we will update regularly with new content. CMS Executive Team
30/03/2022
Webinar Recording | New Luxembourg Securitisation Law: more flexibility,...
On 10 March 2022, CMS Luxembourg organised a virtual event on the new Lux­em­bourg Se­cur­it­isa­tion Law, providing a more flexible and adapted regime in line with the current market trends and needs. This...
17/12/2021
Lexology GTDT - Cryptoassets & Blockchain
Luxembourg is closely monitoring emerging trends and topics related to Virtual Assets and blockchain with a view to creating a favourable environment for such innovations. Non-fungible tokens and decentralised finance are hot topics. Security tokens are also gaining momentum, with major players willing to launch their first pilot projects, particularly if they can rely on native tokens (ie, dematerialised securities issued directly on the blockchain). As it stands, the Luxembourg legal and regulatory framework does not govern Virtual Assets as such but rather those that provide services as a business in relation thereto. Read the chapter written by our Virtual Assets team in Lexology Getting the Deal Through – Cryptoassets & blockchain  to learn more about the key features as well as legal and regulatory requirements underpinning the Luxembourg regime.  Chapters General Legal & Regulatory Frame­work­Cryptoassets for investment and Fin­an­cingCryptoasset Trad­ingCryptoassets used for pay­mentsCrypto­cur­rency MiningBlockchain and other distributed ledger tech­no­lo­giesUp­date and Trends
21/09/2021
The holding of French Real Estate assets via Luxembourg
In this article, published in the latest Revue de Droit Fiscal from Legitech, our tax experts Frédéric Feyten, Delphine Danhoui (both CMS Luxembourg), Thierry Granier and Yacine Bousraf (both CMS France)...
06/07/2021
IFA Cahier Exchange of information - Luxembourg Report
We are pleased to have contributed to the IFA General Report on Exchange of information: issues, use and collaboration as country reporter for Luxembourg.
15/08/2018
Summer of sports 2018
After much excitement in June and July, it was France who were left holding the golden trophy aloft, with Les Bleus able to overcome Croatia to win their second FIFA World Cup. As always, the FIFA World...
06/06/2018
Tax avoidance in a globalised world
This Guide illustrates the ongoing development of anti-avoidance tools on every continent. Africa, Europe, Latin America and Asia are equally concerned. Inspired by the OECD and stimulated by European...
04/05/2018
Artificial Intelligence and Robotics: From a Labour and Tax Perspective
Modern information technology, intelligent algorithms and production robots are strongly influencing the working world in the 21st century. Everyday tasks are already being performed by intelligent algorithms...
27/04/2018
Tax Connect Flash | VAT group introduced by a bill of law in Luxembourg
Due to the recent case-law of the European Court of Justice on the independent group of person, the bill of law n°7278 has been introduced in Luxembourg, in order to implement the VAT group with effect...