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LexGO offers a wealth of information on legal topics. Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants. It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!

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AML/CFT CSSF Guidance on Compliance by Registered AIFMS and 2019 ML/TF Survey

AML/CFT CSSF Guidance on Compliance by Registered AIFMS and 2019 ML/TF Survey
17/02/2020

On 5 December 2019, the CSSF published a communication summarizing results of an AML/CFT questionnaire as well as an AML/CFT conference concerning registered AIFMs and Self-Managed Non-AIFs which took place on 3 December 2019 (the "Communication"). 

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Mr. Alain Goebel
Mr. Danny Beeton
Mr. Benjamin Tempelaere
Mr. Alexandre Maschiella

New transfer pricing guidance on financial transactions
14/02/2020

On 3 July 2018, the OECD launched a consultation on the transfer pricing of financial transactions by publishing the first draft of a new chapter of the OECD Transfer Pricing Guidelines for Tax Administrations and Multinational Enterprises.

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CSSF Updates on IT Outsourcing by Supervised Institutions

CSSF Updates on IT Outsourcing by Supervised Institutions
10/02/2020

As regards IT outsourcing of material activities by credit institutions, investment firms and professionals performing lending operations under Circular CSSF 12/552 (as amended) and IT outsourcing by electronic money institutions, payment institutions and professionals of the financial sector ("PFS") other than investment firms, under Circular CSSF 17/656, the CSSF has published on 16 December 2019 a new form for authorisation requests.

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Mr. Aurélien Hollard
Mrs. Aurélia Viémont

CSSF calls virtual assets service providers active in Luxembourg to prepare for compliance
06/02/2020

Following the adoption of the modified Interpretative Note to the Financial Action Task Force (“FATF”) Recommendation 15 on New Technologies, the Commission de Surveillance du Secteur Financier (the “CSSF”) has published a press release 

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Tax Flash: CJEU rules that Dutch tax rules on dividends paid to non-resident UCITS partly violate EU law

Tax Flash: CJEU rules that Dutch tax rules on dividends paid to non-resident UCITS partly violate EU law
05/02/2020

On 30 January 2020, the Court of Justice of the European Union (“CJEU”) issued its judgement in the case of Köln Aktienfonds Deka (“KA Deka”). The CJEU answered two preliminary questions from the Dutch Supreme Court on the compatibility with EU law of differences in the Dutch dividend withholding tax regime, depending on whether the recipient is a non-resident UCITS or a Dutch resident UCITS qualifying as a so-called “fiscal investment fund” (fiscale beleggingsinstelling, “FBI”).

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Mr. Aurélien Hollard
Mrs. Aurélia Viémont
Mr. Benjamin Bada

Brexit: CSSF informs that UK entities may continue carrying out their activities in Luxembourg under their EU passport without further action until 31 December 2020 as a consequence of the recently adopted withdrawal agreement
04/02/2020

On 31 January 2020, the Commission de Surveillance du Secteur Financier (“CSSF”) has published a press release in which it indicates that the CSSF’s individual decisions granting the 12-month transitional regime to United Kingdom (“UK”) entities

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Mr. Jeremie Schaeffer

New communication from the CSSF to UK managers in the context of Brexit
31/01/2020

Today, the Luxembourg financial supervisory authority (the CSSF) released a communication on Brexit1 which follows up on previous communications issued by the CSSF regarding the transitional regime under the laws of 8 April 2019 on Brexit, as well as the mandatory notifications process.

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Mr. Philippe-Emmanuel Partsch
Mr. Thomas Evans

Brexit will happen tonight. What next?
31/01/2020

At midnight tonight Luxembourg time, the United Kingdom will leave the European Union. For business in the EU and the UK, nothing will change during 2020.

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Mr. Pierre-Alexandre Degehet
Mr. Laurent Lazard
 Nuala Doyle

From complexity to simplicity – the new rules and regulations of the LuxSE enter into force today
31/01/2020

The Luxembourg Stock Exchange’s new rules and regulations (the “R&Rs”) enter into force today, 31 January 2020, and will certainly be warmly welcomed by issuers and their listing agents/legal advisors. The new R&Rs can be consulted here.

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Securitisation Regulation | Finalisation of the Disclosure Technical Standards

Securitisation Regulation | Finalisation of the Disclosure Technical Standards
31/01/2020

Article 7 of Regulation (EU) 2017/2402 of 12 December 2017 laying down a general framework for securitisation and creating a specific framework for simple, transparent and standardised securitisation (the "Securitisation Regulation") imposes strict disclosure requirements on originators, sponsors and securitisation special purpose entities ("SSPEs") of securitisations.

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