Luxembourg

The commercial real estate market is constantly evolving, and the emergence of new technology tools has brought radical change to the sector.

In my last article, I provided an overview of the requirements for determining whether an entity is acting as a principal or an agent. I want now to look

The lease of buildings is as a rule VAT exempt but such VAT exemption can be waived through the exercise of a VAT option under certain conditions:

The Federal Reserve (FED) has raised the federal funds rate eight times over the last two years. And even though the chairs of the FED and of the European Central Bank (ECB) have announced that no

Martine Gerber-Lemaire and Christel Dumont prepared the 2018 edition of the Luxembourg Real Estate and Construction Law Code, entitled Droit de la construction et de l'immobilier.