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

11/01/21

ESG update: A reduced subscription tax rate for UCIs investing in sustainable economic activities

On 23 December 2020, the Luxembourg Budget Law was published in the Mémorial (“the Law”). It contains some tax measures aiming at promoting…

06/01/21

Luxembourg Tax Alert 2021: What's New?

On 19 December 2020, the Luxembourg Parliament voted into law the Budget Act 2021 (the "Budget Act"). In the unprecedented context of COVID-19, the ma…

04/01/21

CSSF fast-track procedure for fund managers to comply with SFDR disclosure rules

The Commission de Surveillance du Secteur Financier (the CSSF), has issued a communication (the CSSF Communication) to inform inve…

30/12/20

Changes As Of 1 January 2021: Increase Of The Minimum Wage And Provision Of Financial Assistance To Companies

Changes as of 1 January 2021: increase of the minimum wage and provision of financial assistance to companies

30/12/20

Brexit: CSSF communication on the equivalence of UK firms for the third country national regime under MiFIR

Further to the long-awaited outcome of the Brexit negotiations on 24 December 2020, the Luxembourg financial supervisory authority – the Commission de…

29/12/20

OECD releases helpful new guidance on transfer pricing during the pandemic

On 18 December 2020, the OECD published its much-anticipated “Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic”.

28/12/20

Luxembourg 2021 Budget Law: Overview of the key changes

On 14 October 2020, the Luxembourg government submitted to the Parliament the budget bill for fiscal year 2021. It was approved by the Parliament on 1…

22/12/20

With the implementation of SFDR approaching, the CSSF sets-up a fast track procedure

With less less than 3 months to go until the Sustainable Finance Disclosure Regulation (“SFDR”) comes into force in the EU (on 10 March 2021), th…

22/12/20

Digital services act package

On 15 December 2020, the European Commission published a long-awaited set of rules intended to reform the online space, in two parts: (i) the proposal…

22/12/20

Luxembourg - ESG update

Creation of a new CSSF fast track procedure for fund managers when implementing EU ESG rules

21/12/20

Europe At a Glance newsletter (December 2020)

In this edition we look at the revised and updated financial support measures provided by governments.

21/12/20

CSSF press release relating to central administration internal governance and risk management for investment f…

The Commission de Surveillance du Secteur Financier (the « CSSF») published on 7 December 2020 the following circular letters relating …

18/12/20

Adoption of New Secondment Act

On 9 December 2020, the Luxembourg Parliament adopted a new secondment act, the purpose of which is to transpose into national law Directive (EU) 2018…

17/12/20

ESMA Guidelines on performance fees in UCITS and certain types of AIFs

On 3 April 2020, ESMA eventually released its much-anticipated final report on guidelines on performance fees in UCITS and certain types of AIFs, incl…

17/12/20

Luxembourg 2021 budget law passed, new tax measures introduced

On 15 December 2020, the Luxembourg Parliament approved the 2021 budget bill.

14/12/20

Regulatory certainty for the investment fund industry in view of the forthcoming end of the transitional perio…

The CSSF reminds market participants that passporting rights will be terminated as of 31 December 2020 at midnight and therefore be lost as of 1 Janua…

14/12/20

Interpretation and application of the general anti-abuse rule of the Parent-Subsidiary Directive

We prepared the ‘‘Overview of EU Member States and Switzerland’’, which gives you a comprehensive overview of the current state of play on the interpr…

11/12/20

Sustainability-Linked Bonds now displayed on the LGX

To keep up to speed with recent market developments, the innovative Sustainability-Linked Bonds (SLBs) can now be displayed on the Luxembourg Green Ex…

11/12/20

Brexit: European Union Trademarks – Situation as from 1 January 2021

The United Kingdom (“UK”) left the European Union (“EU”) on 31 January 2020 and Brexit’s transition period will end on 31 December 2020. Here is what …

10/12/20

Regulatory certainty for the investment fund industry in view of the forthcoming end of the transitional perio…

In view of the departure of the United Kingdom from the EU on 1 February 2020 and the forthcoming end of the transitional period on 31 December 2020, …

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

11/01/21

ESG update: A reduced subscription tax rate for UCIs investing in sustainable economic activities

06/01/21

Luxembourg Tax Alert 2021: What's New?

04/01/21

CSSF fast-track procedure for fund managers to comply with SFDR disclosure rules

30/12/20

Changes As Of 1 January 2021: Increase Of The Minimum Wage And Provision Of Financial Assistance To Companies

30/12/20

Brexit: CSSF communication on the equivalence of UK firms for the third country national regime under MiFIR

29/12/20

OECD releases helpful new guidance on transfer pricing during the pandemic

28/12/20

Luxembourg 2021 Budget Law: Overview of the key changes

22/12/20

With the implementation of SFDR approaching, the CSSF sets-up a fast track procedure

22/12/20

Digital services act package

22/12/20

Luxembourg - ESG update

21/12/20

Europe At a Glance newsletter (December 2020)

21/12/20

CSSF press release relating to central administration internal governance and risk management for investment f…

18/12/20

Adoption of New Secondment Act

17/12/20

ESMA Guidelines on performance fees in UCITS and certain types of AIFs

17/12/20

Luxembourg 2021 budget law passed, new tax measures introduced

14/12/20

Regulatory certainty for the investment fund industry in view of the forthcoming end of the transitional perio…

14/12/20

Interpretation and application of the general anti-abuse rule of the Parent-Subsidiary Directive

11/12/20

Sustainability-Linked Bonds now displayed on the LGX

11/12/20

Brexit: European Union Trademarks – Situation as from 1 January 2021

10/12/20

Regulatory certainty for the investment fund industry in view of the forthcoming end of the transitional perio…