News from and about the Luxembourg legal community, articles on legal and tax topics and legal library

09/09/15

Confidentiality Agreements Are Not Data Processing Agreements

Companies often rely on third parties to manage their websites, host databases, maintain their IT infrastructure, organize marketing campaigns, etc.

31/08/15

Transposition Of Revised Transparency Directive

On 17 August 2015, the Luxembourg Parliament issued the Bill of Law n°6860regarding the transposition of Directive 2013/50/EU(1) of the European Parli…

26/08/15

Tax Treaties News

On 18 June 2015, Austria and Luxembourg signed an amending exchange of notes regarding adjustments concerning the new exchange of information procedur…

21/08/15

Legal Alert | Actualités estivales de l'AML

La perpétuelle évolution du droit luxembourgeois de l’anti-blanchiment ne connaît pas de pause estivale. Les règles du volet préventif de la lutte ant…

20/08/15

Investment funds and treaty abuse (BEPS)

The Organisation for Economic Co-operation and Development (hereafter “OECD”) released on May 22nd 2015 a revised discussion draft regarding Action Po…

17/08/15

VAT insurance exemption for car repairs

The Advocate General (the “AG”) of the European Court of Justice (the “ECJ”) has recently published his opinion in the Mapfre Warranty SpA case (C-584…

14/08/15

Belgium’s Circular on the Taxation of Cross-Border Commuters

On 16 March 2015, Belgium and Luxembourg signed a mutual agreement (the “Mutual Agreement”) regarding the problem of the right of taxation of salaries…

13/08/15

Proposed EMIR modifications to UCITS Directive

On May 22nd 2015, the European Securities and Markets Authority published its opinion to the EU institutions on the impact of Regulation 648/2012 (“EM…

12/08/15

Upcoming Tax Changes

On 10 July 2015, the Government council adopted a bill containing various new tax measures (the “Bill”). The Bill itself has not yet been published bu…

11/08/15

CSSF Circular 15/612 relating to Luxembourg AIFMs

On May 5th 2015, the CSSF issued CSSF Circular 15/612 (the “Circular”) on information to be submitted to the CSSF concerning non regulated AIFs and re…

10/08/15

Adoption of the FATCA Law

On 1 July 2015, the Luxembourg Parliament adopted the Law for the ratification of the Intergovernmental Model 1 Agreement signed between the United St…

07/08/15

Appointment of AML Compliance Officers in UCITS

On June 3rd 2015, a letter of the Commission de Surveillance du Secteur Financier(“CSSF”) dated April 29th 2015 was made available by the Association …

06/08/15

Adoption of the Law on Electronic Archiving

On 2 July 2015, after two years of discussions, the Chamber of Deputies finally adopted the Law relating to electronic archiving and amending Article …

05/08/15

Market Abuse - Meaning of inside information "of a precise nature"

On March 11th 2015, the European Court of Justice (ECJ) published a judgment on Jean-Bernard Lafonta v Autorité des Marchés Financiers concerning the …

04/08/15

Implementation of The Capital Requirements Directive (Crd Iv)

On 2 July 2015, the Luxembourg Parliament adopted the law implementing, amongst others, the CRD IV (1) into Luxembourg law (the “Law”) which…

03/08/15

VAT exemption for real estate funds

On May 20th 2015, Advocate General Juliane KOKOTT (the “AG”) published her opinion in the Fiscale Eenheid X case (C-595/13). Whereas Council Directive…

31/07/15

Fourth Anti-Money Laundering Directive And Wire Transfer Regulation

Having been published on 5 June 2015, the latest anti-money laundering Directive (EU) 2015/849 (“AMLD IV”), which shall be transposed into n…

30/07/15

FATCA - IGA approved by the Parliament

On July 1st 2015, the draft law n°6798, the aim of which is to approve and ratify the FATCA intergovernmental agreement (“IGA”) signed on March 28th 2…

29/07/15

CSSF Annual report 2014: Selected items

The publication of its annual report always represents an opportunity for the CSSF to confirm and to clarify, where necessary, its position on certain…

28/07/15

Honey, is that a drone outside our bathroom window?

Drones, also known as unmanned aerial vehicles or remotely piloted aircraft (RPA), are not new. Indeed, drones were first developed in the '50s and ha…

20/10/26

20/10/26

Newsflash – Cyber incidents in Luxembourg: five legal takeaways from the new operational guidan…

19/10/26

19/10/26

EU fund managers – GP representation clause: preserving the Luxembourg fund’s footprint while e…

19/10/26

19/10/26

Newsflash | EU Case Law | PSD GAAR Assessment: economic substance yields to the overall picture…

20/10/26

Revised ESRS and Voluntary Sustainability Reporting Standard…

14/10/26

AIF distribution agreements: making oversight work in practi…

More News & Articles

09/09/15

Confidentiality Agreements Are Not Data Processing Agreements

31/08/15

Transposition Of Revised Transparency Directive

26/08/15

Tax Treaties News

21/08/15

Legal Alert | Actualités estivales de l'AML

20/08/15

Investment funds and treaty abuse (BEPS)

17/08/15

VAT insurance exemption for car repairs

14/08/15

Belgium’s Circular on the Taxation of Cross-Border Commuters

13/08/15

Proposed EMIR modifications to UCITS Directive

12/08/15

Upcoming Tax Changes

11/08/15

CSSF Circular 15/612 relating to Luxembourg AIFMs

10/08/15

Adoption of the FATCA Law

07/08/15

Appointment of AML Compliance Officers in UCITS

06/08/15

Adoption of the Law on Electronic Archiving

05/08/15

Market Abuse - Meaning of inside information "of a precise nature"

04/08/15

Implementation of The Capital Requirements Directive (Crd Iv)

03/08/15

VAT exemption for real estate funds

31/07/15

Fourth Anti-Money Laundering Directive And Wire Transfer Regulation

30/07/15

FATCA - IGA approved by the Parliament

29/07/15

CSSF Annual report 2014: Selected items

28/07/15

Honey, is that a drone outside our bathroom window?

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