Actualités et articles

31/05/24

Luxembourg Government proposes minor tweaks to tax rules following recent case law

On 23 May 2024, the Luxembourg Government has submitted the tax bill 8388 for approval to the Luxembourg Chamber of deputies. The bill proposes amendm…

28/05/24

Key Tax Measures Unveiled

On 23 May 2024, bill of law 8388 (Bill) was submitted to the Luxembourg Parliament, introducing several measures that complement existing domestic tax…

27/05/24

Luxembourg government publishes targeted tax reform proposals promoting legal certainty

On 23 May 2024, the Luxembourg government filed a bill of law and a draft of Grand Ducal regulation notably to (i) further clarify the tax treatment o…

22/05/24

CSSF’s communication on ESMA final report on guidelines on funds’ names using ESG and sustainability-related t…

21/05/24

New tax measures announced by the Luxembourg Prime Minister

On 11 June 2024, during his speech on the State of Nation, the Luxembourg Prime Minister Luc Frieden has announced a series of measures which include …

17/05/24

European Union: ESMA guidelines on fund names using ESG or sustainability-related terms

On 14 May 2024, the European Securities and Markets Authority (ESMA) published the guidelines on fund names using environmental, social and governance…

17/05/24

Mise à jour des règles européennes sur les permis de travail et de séjour pour les ressortissants de pays tier…

Au plus tard le 21 mai 2026, de nouvelles règles concernant les permis de travail et de séjour vont s’appliquer aux ressortissants de pays-tiers.

16/05/24

The European Commission reports on the open and targeted consultations on the SFDR assessment

The Sustainable Finance Disclosures Regulation (SFDR1) applies since March 2021 with a view to providing transparency to investors about the sustainab…

15/05/24

AMLR: a new EU-wide level playing field through increased harmonisation

After years of negotiations, the EU Parliament has finally adopted the long-awaited EU regulation on the prevention of the use of the financial system…

15/05/24

AMLA: a new game-changer at institutional level

In response to identified weaknesses within the existing anti-money laundering and countering the financing of terrorism (AML/CFT) framework of the Eu…

03/05/24

The Luxembourg government approves major amendments to proposed reform of residential leases

The Luxembourg reform of residential lease agreements took a turn this week, as the Luxembourg government approved major amendments to Bill 7642 on Mo…

02/05/24

Synthèse des lois environnementales impactant le commerce de détail

La loi du 21 mars 2017 relative aux emballages et déchets d’emballage, tout comme la loi du 9 juin 2022 modifiant 1. la loi modifiée du 21 mars 2012 r…

29/04/24

ESG in the insurance sector – CAA update on regulatory challenges linked to sustainable finance

On 16 April 2024, the Commissariat aux Assurances (CAA) published Information Note 24/4 (24/4 Note) to inform market actors about the main regulatory …

29/04/24

ELTIF 2.0: revised RTS amendments issued by ESMA

The European Securities and Markets Authority (ESMA) has responded to the European Commission (the Commission) request for amendments to the draft Reg…

26/04/24

Update on the AML-CTF Package: Formal Adoption by the European Parliament on 24 April 2024

Following the political agreements which have been reached earlier this year, the European Parliament has now adopted the last remaining texts of the …

23/04/24

Exploring the synergy: VAT and transfer pricing

16/04/24

ECON opinion on EC proposal for Transfer Pricing Directive

On 22 February 2024, the Economic Monetary Affairs Committee (“ECON”) of the European Parliament adopted its opinion on the European Commission’s (“EC…

15/04/24

Bill of law for the transposition of CSRD in Luxembourg

Following the adoption of the corporate sustainability reporting directive:1 (the “ CSRD ”), the Member States of the European Union (the “ EU ”) are …

08/04/24

Reform of Circular 02/77 on NAV calculation errors and investment breaches

03/04/24

New CSSF Circular on NAV errors, non-compliance with investment rules and other errors concerning UCIs

On 29 March 2024, the Commission de Surveillance du Secteur Financier (CSSF) published Circular CSSF 24/856 on the investor protection in case of a NA…