As part of the gradual roll-out of a strengthened system for monitoring and…
Crypto investments are increasingly entering the mainstream. The Luxembourg…
Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.
Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.
In line with the wording of the 2014 Act, a possible solution could be the issue of new shares to non-compliant shareholders, subject to the above-men…
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Pursuant to Article 7bis of the SICAR Law(1) , the CSSF published on 31 December 2015, CSSF Regulation 15-08(2) . This Regulation lays …
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On 28 January 2016, the European Commission introduced an “Anti-Tax Avoidance Package” including two legislative proposals, addressing certain anti-ba…
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The increasing actions of terrorists and terrorist organizations such as ISIL, al-Qaida and their respective affiliates, as demonstrated by recent att…
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Regulation 15-08 (the “Regulation”) of December 31st 2015 implements how article 7bis of the law of June 15th 2004 (“SICAR Law”) relating to investmen…
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The Law of 18 December 2015 regarding the failure of credit institutions and certain investment firms (“Law”), which entered into force on 2…
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CSSF Circular 15/631 dated 28 December 2015 (“Circular”) establishes the criteria for defining dormant accounts and determining the conditions fo…
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Avec quelques mois de retard, le Gouvernement belge est sur le point de finaliser la nouvelle procédure de régularisation fiscale (et sociale) – …
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By its decision of November 11th 2015 , the European Court of Justice (hereinafter the “ECJ”) ruled that the periods during which a part-time employee…
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On 9 December 2015, two laws and a regulation from the Commissariat aux Assurances regarding the insurance sector were published in the Mémo…
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On December 28th 2015, the CSSF published CSSF Circular 15/632 (the “New Circular”) which amends, with effect from January 1st 2016, Circular CSSF 12/…
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The Luxembourg IP regime, which provides for an 80% exemption on income of certain intellectual property (“IP”) rights, is repealed as from 1 July 201…
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A new Regulation (EU) 2015/2365 on transparency of securities financing transactions and of reuse ("Regulation") was published in the Offici…
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Further to the invalidation of the Safe Harbor by the European Court of Justice on 6 October 2015, the legal uncertainty on personal data tr…
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The CSSF confirms the timing for the implementation of the UCITS V changes and will put in place a fast-track procedure.
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On December 18th 2015, the Luxembourg Parliament voted Draft Law n°6891 and the 2016 Draft Budget Law.
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The Luxembourg government on 29 February presented the principles of the next tax reform which is expected to take effect as from 1 January 2017. The …
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Regulation 15-07 (the “Regulation”) of December 31st 2015 relates to article 42bis of the law of February 13th 2007 (“SIF Law”) relating to specialise…
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The Government announced the key elements of its 2017 tax reform. This Newsflash is limited to those measures which concern companies. We will return …
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The draft law on the reform of parental leave was validated by the Government on December 16th 2015. Its official publication is scheduled for the end…
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