Season’s Greetings from Linari Law Firm

As this challenging year draws to a close, we would like to express our sincere gratitude to our clients, partners, and colleagues for your continued trust throughout 2025.

This holiday season, we wish you and your loved ones a Merry Christmas and a Happy New Year, filled with health, happiness, and success. May this time allow for rest, reflection, and a renewed outlook for the year ahead.

We are proud of what we have accomplished together and are excited to continue assisting you in 2026. Thank you once again for your trust and collaboration.

Photo – Rosc Art

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CSSF updates its FAQ on Crypto-Assets for Undertakings for Collective Investment

The CSSF has published Version 7 of its FAQ on Crypto-Assets for Undertakings for Collective Investment following the entry into force of MiCAR. The update clarifies how UCITS and AIFs may obtain crypto-asset exposure, including NAV limits, governance, risk management, and disclosure requirements. It introduces enhanced authorisation requirements for AIFMs…

CARRIED INTEREST OVERHAUL (Luxembourg)

Luxembourg has introduced a new carried interest regime effective 1 January 2026, providing clarity and preferential taxation for fund managers. Contractual carried interest is taxed at a reduced rate, while equity-linked carry can be fully exempt under certain conditions. Eligibility extends to employees, directors, partners, and advisors, with deal-by-deal carry…

Career opportunity: WE ARE HIRING!

We are currently seeking a administrative assistant to join our team.

Luxembourg holding structures and effective place of management: French courts confirm substance over form

In a decision dated 8 January 2026, the Versailles Administrative Court of Appeal upheld the French tax authorities' position that a Luxembourg company, despite having a registered office in Luxembourg, was subject to French corporate tax and VAT due to its effective place of management being in France. The company,…

Sandrine Deldemme-Egloff has been promoted to Counsel at Linari Law Firm

Linari Law Firm has promoted Sandrine Deldemme-Egloff to Counsel, recognizing her legal expertise and dedication. With over 10 years of experience, she specializes in business, corporate, and employment law, as well as dispute resolution and arbitration. Sandrine joined the firm in 2021 and has made significant contributions, handling complex matters…

Major tax reform: Bill introducing a single tax class ‘U’ officially filed

Luxembourg has officially launched a major personal tax reform with the filing of Bill 8676 introducing a single Tax Class U. The reform replaces existing tax classes while guaranteeing that no taxpayer is worse off, supported by a long transitional regime for current joint taxation households. Automatic transfers, opt-in flexibility,…

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