Luxembourg case law in English: reviews of leading judgments
Reviews of leading Luxembourg and EU judgments on the acts in our library, with every provision linked to the English translation.
Reviews
Each review takes one question, sets out the judgments that answer it, and links every statutory provision to our English translation. Quotations are our translations from the French.
When does letting office space make a Luxembourg company a trust and company service provider under the AML Law? The AED fine annulled in 2021.
7 judgmentsBusiness permits and integrityWhen Luxembourg can refuse or revoke a business permit over the manager’s criminal record, unpaid tax and social debts or a bankrupt former company.
5 judgmentsCompany law in the Cour de cassationWhat the Luxembourg Cour de cassation decided, and left open, on notarial amendments, RCS refusals, distributions, contributions and loss of capital.
6 judgmentsDebt, equity and hidden capitalHow Luxembourg courts decide whether MRPS and shareholder loans are debt or equity: substance over form, hidden capital and payments treated as dividends.
9 judgmentsHidden profit distributions (Art. 164 LIR)How Luxembourg courts apply Art. 164(3) LIR to private expenses, shareholder loans and interest, who must prove what, and when 15% withholding tax follows.
4 judgmentsMisuse of company assetsHow the Luxembourg Cour de cassation treats abus de biens sociaux, forged balance sheets, limitation and the shareholder’s minority action in criminal cases.
4 judgmentsArt. 166 exemption and abuse of lawHow Engie (C-451/21 P) and the Luxembourg courts read the Art. 166 LIR participation exemption, abuse of law under § 6 StAnpG and who holds a participation.
7 judgmentsSalaried worker authorisationHow Luxembourg courts apply Articles 39 and 42 of the Immigration Law: the ADEM certificate, qualifications, economic interest and applying from inside.
9 judgmentsTax information injunctionsWho can challenge a Luxembourg tax information injunction, how far courts test “foreseeable relevance”, and what lawyers may withhold: Berlioz to 2026.
8 judgmentsArm’s length and State aidHow the CJEU treated Luxembourg’s arm’s length rules in Fiat and Amazon, and how the Luxembourg courts apply LIR Articles 56, 56bis and 164(3).
1 judgmentRBE register after WM and SovimWhat the CJEU decided and left open on Luxembourg’s beneficial owner register in WM and Sovim, and how Articles 11 to 15 of the RBE Law read today.
Case law reviews by BCA EU, for information. Only the original judgments are authoritative. Not legal or tax advice.
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