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

14/12/21

Countdown to the entry into force of the Luxembourg Reverse Hybrid Rule

The countdown has started. As from 1 January 2022, the last anti-hybrid mismatch provision related to reverse hybrid rule will enter into force. Under…

07/12/21

Luxembourg Court of Appeal finds that 50% shareholders are entitled to initiate a minority action against dire…

In a judgment dated 27 October 2021, the Seventh Chamber of the Luxembourg Court of Appeal declared admissible a minority action based on article 444-…

07/12/21

Capital Markets Union: Commission Adopts Package of Measures to Ensure Better Data Access and Revamped Investm…

On 25 November 2021 the European Commission adopted a package of measures to ensure better data access and revamped investment rules. The adopted pack…

07/12/21

CSSF communiqués of 29 November and 2 December 2021 - prepare for a green holiday season

The EU Regulation on the establishment of a framework to facilitate sustainable investment (the "Taxonomy Regulation") was published in the Official J…

07/12/21

Update on SFDR/Taxonomy for Luxembourg funds

The main disclosure requirements under the Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector (SFDR) are…

03/12/21

Sustainable Finance update (asset management): CSSF announces fast track procedure for Taxonomy Regulation com…

The CSSF announced in its communication (available here) published on 2 December 2021 that it has put in place a fast track procedure to facilitate co…

03/12/21

CSSF guidance on virtual assets

On 29 November 2021, the Commission de Surveillance du Secteur Financier (the “CSSF”), the Luxembourg financial supervisory authority, publi…

02/12/21

Commission’s proposal for a Regulation amending the ELTIF Regulation

On 25 November 2021, the European Commission published a proposal for a regulation amending the Regulation (EU) 2015/760 on European Long Term Investm…

02/12/21

Virtual assets: CSSF guidance and FAQs

Further to its recent communications on financial innovation, the Commission de Surveillance du Secteur Financier (the « CSSF ») h…

29/11/21

Registration of individuals with the Luxembourg trade and companies register

On 1 October 2021, the Luxembourg Business Register informed that any natural person to be registered with the Luxembourg trade and companies register…

26/11/21

Strengthening the integration and efficiency of capital markets to support economic growth

Today, on 25 November 2021, the EU Commission published a package of legislative proposals. With the proposed measures, the EU Commission is deliverin…

26/11/21

Prohibition of online advertising in a list of e-mails or messages – a misstep by the CJEU?

When submitted a request for a preliminary ruling, the Court of Justice of the European Union (CJEU) is expect to answer questions – not raise too man…

25/11/21

Impôt minimum mondial : un bref état des lieux des dernières avancées

L’intégration des économies et des marchés nationaux a connu une accélération marquée ces dernières années, mettant à l’épreuve le cadre fiscal …

25/11/21

COVID-19: Luxembourg extends the possibility to hold company meetings remotely until 31 December 2022

Since the COVID-19 pandemic continues to impact the good governance of legal entities, the Luxembourg Government decided to extend for the third time …

18/11/21

Assessment of predicate tax offences in an AML/CTF context: The asset management industry should get prepared …

The new provisions introduced by Circular 17/650, as amended through Circular 20/744, impact the AML/CFT compliance obligations of the asset managemen…

16/11/21

Draft RTS and ITS on disclosure of information to investors under the European crowdfunding service providers …

On 9 November 2021, the European Banking Authority released draft regulatory technical standards (the “RTS”) on individual portfolio management of loa…

12/11/21

Distributions of dividends (ordinary and interim), share premium and account 115 in Luxembourg

A dividend is a portion of the profits made by a company and paid to its shareholders out of distributable amounts as defined by Luxembourg law.The ri…

11/11/21

Updated CSSF FAQs on UCI Law and MMF Regulation: Change of regulatory practice concerning the holding of ancil…

On 3 November 2021, the CSSF has announced in its Press Release 21/26 that it has published updated versions of (i) its FAQs on the Luxembou…

09/11/21

New CSSF administrative practice concerning the holding of ancillary liquid assets by UCITS

In adapting its administrative practice, the CSSF has provided clarification on the holding of ancillary liquid assets by UCITS under the Law of 17 De…

08/11/21

Updated FATF guidance for a risk-based approach to Virtual Assets and Virtual Asset Service Providers

On 28 October 2021, the Financial Action Task Force (“FATF”) published an updated version of its guidance for a risk-based approach to virtual assets …

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

14/12/21

Countdown to the entry into force of the Luxembourg Reverse Hybrid Rule

07/12/21

Luxembourg Court of Appeal finds that 50% shareholders are entitled to initiate a minority action against dire…

07/12/21

Capital Markets Union: Commission Adopts Package of Measures to Ensure Better Data Access and Revamped Investm…

07/12/21

CSSF communiqués of 29 November and 2 December 2021 - prepare for a green holiday season

07/12/21

Update on SFDR/Taxonomy for Luxembourg funds

03/12/21

Sustainable Finance update (asset management): CSSF announces fast track procedure for Taxonomy Regulation com…

03/12/21

CSSF guidance on virtual assets

02/12/21

Commission’s proposal for a Regulation amending the ELTIF Regulation

02/12/21

Virtual assets: CSSF guidance and FAQs

29/11/21

Registration of individuals with the Luxembourg trade and companies register

26/11/21

Strengthening the integration and efficiency of capital markets to support economic growth

26/11/21

Prohibition of online advertising in a list of e-mails or messages – a misstep by the CJEU?

25/11/21

Impôt minimum mondial : un bref état des lieux des dernières avancées

25/11/21

COVID-19: Luxembourg extends the possibility to hold company meetings remotely until 31 December 2022

18/11/21

Assessment of predicate tax offences in an AML/CTF context: The asset management industry should get prepared …

16/11/21

Draft RTS and ITS on disclosure of information to investors under the European crowdfunding service providers …

12/11/21

Distributions of dividends (ordinary and interim), share premium and account 115 in Luxembourg

11/11/21

Updated CSSF FAQs on UCI Law and MMF Regulation: Change of regulatory practice concerning the holding of ancil…

09/11/21

New CSSF administrative practice concerning the holding of ancillary liquid assets by UCITS

08/11/21

Updated FATF guidance for a risk-based approach to Virtual Assets and Virtual Asset Service Providers