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

18/05/15

Authorised and registered AIFM: additional information to be submitted to the CSSF

On 5 May 2015, the CSSF released a new circular (Circular 15/612) (the "Circular")on the information to be submitted to the CSSF by Luxembourg authori…

15/05/15

DTT with Germany - Interpretation of the term Investmentvermögen

The Luxembourg tax authorities released Circular L.G. - Conv. D.I. n°58 on February 9th 2015 (hereafter the "Circular") which aims at providing clarif…

14/05/15

Updated ESMA Q&A on Key Investor Information Document (KIID) for UCITSOn 26 March 2015, ESMA published an …

On 26 March 2015, ESMA published an updated version of its Q&A on the KIID.

13/05/15

Super reduced VAT rate not applicable to e-books

By judgement dated March 5th 2015 (the "Judgement"), the Court of Justice of the European Union (the "ECJ") ruled that the Grand-Duchy of Luxembourg h…

12/05/15

It’s FATCA time in Luxembourg

A year after the signing of the intergovernmental agreement regarding FATCA (Foreign Account Tax Compliance Act) between Luxembourg and the United Sta…

11/05/15

New 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 reg…

08/05/15

Taxation of Belgian commuters

The double tax treaty signed on September 17th 1970 between the Grand-Duchy of Luxembourg and the Kingdom of Belgium (the "DTT") provides in its artic…

07/05/15

Brief overview of the legal regime for share premium in Luxembourg

The legal regime for share premium is characterized by its flexibility and contractual freedom.

06/05/15

AIFMD | ESMA updated Q&A

On March 26th 2015, the European Securities and Markets Authority ("ESMA") published an updated questions and answers ("Updated Q&A") on the appli…

05/05/15

CMU - Prospectus Directive : the essentials

On 18 February 2015 the European Commission published a Green Paper on the Capital Markets Union (CMU) seeking consultation on numerous capital marke…

04/05/15

EuSEF and EuVECA - Update

On February 3rd 2015 the European Securities Markets Authority ("ESMA") issued its final report (the "Final Report") on ESMA's technical advice to the…

01/05/15

China Grants Luxembourg 50 Billion RQFII Quota

People's Bank of China (PBoC) has announced yesterday that a 50 billion RMB quota has been granted to Luxembourg under the Renminbi Qualified Foreign …

29/04/15

EMIR - MoUs in relation to non-EU CCPs

Regulation (EU) No 648/2012 of the European Parliament and of the Council of July 4th 2012 on OTC derivatives, central counterparties and trade reposi…

28/04/15

EU – New rules on food labelling

EU - New rules on food labelling: 2015 is an important year for the Food Industry since on 12 December 2014 most of the provisions of the EU Regulatio…

27/04/15

UCITS V - CSSF Circular 15/608

On March 23rd 2015, the CSSF published Circular 15/608 (the "Circular"), which amends the date of entry into force of CSSF Circular 14/587 ("Circular …

24/04/15

Making strides towards a Capital Markets Union

On February 18th 2015, the European Commission set the wheels in motion for a fully functioning Capital Markets Union, through the launch of its green…

23/04/15

Luxembourg – Draft law on e-archiving

Long awaited, the draft law on the dematerialisation and preservation of documents is still passing through the adoption process.

22/04/15

New form suspicious transaction report (STR)

On March 16th 2015, the Financial Intelligence Unit ("FIU") of Luxembourg issued a new form to file suspicious transaction reports ("STR"). The Anti-m…

21/04/15

EU – New rules on VAT

On 1 January 2015 new VAT rules took effect for telecommunications, broadcasting and electronic services, which will always be taxed in the country wh…

21/04/15

Minimum CIT – Amendment

The Minimum Corporate Income Tax (hereafter "Min CIT") as applicable from the year 2013 introduced a two stage approach to determine to which Min CIT …

11/02/26

11/02/26

Participez à l’enquête de Larcier‑Intersentia sur les pratiques numériques des professions du d…

03/02/26

03/02/26

Arendt appoints five new Partners

29/01/26

29/01/26

New Carried Interest Regime Law Voted!

09/02/26

New investment rules for Luxembourg unit-linked life insuran…

02/02/26

Draft Bill 8676 for a single tax class from tax year 2028

More News & Articles

18/05/15

Authorised and registered AIFM: additional information to be submitted to the CSSF

15/05/15

DTT with Germany - Interpretation of the term Investmentvermögen

14/05/15

Updated ESMA Q&A on Key Investor Information Document (KIID) for UCITSOn 26 March 2015, ESMA published an …

13/05/15

Super reduced VAT rate not applicable to e-books

12/05/15

It’s FATCA time in Luxembourg

11/05/15

New CSSF Circular 15/612 relating to Luxembourg AIFMs.

08/05/15

Taxation of Belgian commuters

07/05/15

Brief overview of the legal regime for share premium in Luxembourg

06/05/15

AIFMD | ESMA updated Q&A

05/05/15

CMU - Prospectus Directive : the essentials

04/05/15

EuSEF and EuVECA - Update

01/05/15

China Grants Luxembourg 50 Billion RQFII Quota

29/04/15

EMIR - MoUs in relation to non-EU CCPs

28/04/15

EU – New rules on food labelling

27/04/15

UCITS V - CSSF Circular 15/608

24/04/15

Making strides towards a Capital Markets Union

23/04/15

Luxembourg – Draft law on e-archiving

22/04/15

New form suspicious transaction report (STR)

21/04/15

EU – New rules on VAT

21/04/15

Minimum CIT – Amendment