BCC TAX & LEGAL NEWSLETTER 2026 #3

Dear Friend of the Chamber,

The objectives of the British Chamber of Commerce for Luxembourg are to follow and influence developments in the economic and business world in Luxembourg affecting members’ interests and so contribute to making Luxembourg an attractive place to do business. The Tax and Legal groups of the BCC address key issues in their sectors to corporate and individual members through a number of events and seek to raise awareness and influence decision-makers as to the issues of concern to the BCC membership.

The purpose of the BCC Tax and Legal newsletters is to provide additional regular bimonthly updates on key tax and legal developments in Luxembourg that may be relevant to your business. The present newsletters issued by member firms of the Tax and Legal groups cover the period from March to April 2026. If you deem that another person within your organisation should receive this email, please let us know. If you wish to unsubscribe please contact the BCC Secretariat by email to info@bcc.lu.

Tax Newsletter

EY:
•    Luxembourg implements measures extending automatic exchange of information 
ATOZ: 
•    VAT & cash-flow optimisation: Practical cash-flow strategies for Luxembourg businesses
•    Updated EU list of non-cooperative tax jurisdictions
•    Law implementing DAC8 adopted by Luxembourg Parliament
•    Atoz Insights – April 2026

KPMG:
•   Italian court confirms dividend WHT discrimination
•   DAC8 implementation:  New crypto reporting obligations

Legal Newsletter

CAPITAL MARKETS:

A&O SHEARMAN
•    LuxSE’s EM3S allows admission to trading without a CSD

STELLAN PARTNERS
•    The European Accessibility Act (EEA) And Its National Transposition In The Grand Duchy Of Luxembourg

CORPORATE / M&A:

DLA PIPER
•    Luxembourg Adopts Deferred Share Capital Payment for SÀRLs

NAUTADUTILH
•   Luxembourg adopts bill allowing deferred capital payment for SARLs
•   Luxembourg: a strategic gateway for cross-border corporate mobility

DATA PROTECTION:

A&O SHEARMAN
•   Digital Omnibus on AI: What is really on the table as Trilogues begin?

STELLAN PARTNERS
•    The Data Privacy Chronicle #4 – Less is more: rediscovering data minimization

EMPLOYMENT:

BSP  
•   Restructuring and Employment I What Changes Under the Law of 3 March 2026

MOLITOR AVOCATS À LA COUR  
•   Can directorship be combined with an employment contract?
ESG

CLIFFORD CHANCE 
•   Sustainability and ESG 2026
FINANCIAL REGULATIONS:

BSP 
•  Luxembourg brings ESAP into national law I What financial sector players need to know

DLA PIPER   
•  CRD VI Transposition in Luxembourg 

INVESTMENT FUNDS:

AKD
•   Alternative Investment Funds Industry Quarterly Update Q1 2026

BSP
•   Luxembourg investment funds I CSSF fees – new fee regimes introduced 

PINSENT MASONS LUXEMBOURG
•   Success inspired by the Luxembourg experiences

STELLAN PARTNERS
•   Family Holdings to Family Funds

IT:

NAUTADUTILH
•   GDPR access rights under scrutiny: the boundaries of lawful refusal and the limits of compensation

LITIGATION:

A&O SHEARMAN
•   Assigning claims across borders: conflict rules across the EU and England

DLA PIPER
•  Luxembourg’s New Collective Redress Regime vs. U.S. Class Actions: A Comparative Insight

REAL ESTATE:

MOLITOR AVOCATS À LA COUR   
•  Rent suspension in commercial leases in Luxembourg: a strictly regulated mechanism

Please note: External links are selected when the BCC newsletter is sent. However, the BCC is not responsible for the content of external websites. The inclusion of a link to an external website by the BCC should not be understood to be an endorsement of that website or the site’s owners, products or services.

Best regards,

BCC Secretariat