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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.
The decision of the Court of Appeal (Cour d’Appel) is made upon referral back to the lower court following an order to re-try by the Supreme Court (Co…
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On December 2, 2015 the CSSF adopted regulation 15-03 (the “Regulation”), which clarifies the scope of application of article 46 of the Luxembourg law…
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The bill of law 6777/06 aimed at establishing a simplified private limited liability company ("S.à r.l.-S") is now in the spotlight and subject to deb…
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On November 30th 2015, the European Commission published its proposal for a Prospectus Regulation (the “Regulation”), which will, if adopted, replace …
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The law introduces the “step-up” on important participation within the meaning of Article 100 Income Tax Law (i.e. broadly a participation exceeding 1…
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Atypical assets such as wine, diamonds, art or animals to be eligible assets only for SIFs and Part II UCIs dedicated to professional investors. On J…
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On December 23rd 2015, Regulation (EU) 2015/2365 of the European Parliament and of the Council of November 25th 2015 on transparency of securities fin…
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Two new regulations recently released by the CSSF will have a significant impact on regulated investment vehicles in Luxembourg. These regulations spe…
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Les sociétés luxembourgeoises sont en principe soumises à l’impôt sur le revenu des collectivités (ci-après « IRC ») de 21 % majoré par une contributi…
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The CSSF has issued circular 15/633 concerning the financial information to be reported on a quarterly basis by investment fund managers and their bra…
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Le 23 juillet 2015, la loi portant réforme du dialogue social à l’intérieur des entreprises et modifiant le Code du travail et la loi modifiée du 19 s…
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Situated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of c…
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The SFTR, which is due to be published shortly, aims at increasing the level of transparency in securities financing transactions such as securities o…
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The CSSF published yesterday Circular 15/627 issuing guidance concerning a “new monthly reporting to the CSSF – U 1.1 reporting”.
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Earlier this week the Commission de Surveillance du Secteur Financier (“CSSF”) has put online a document titled “Frequently Asked Questions concerning…
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While some people never stopped believing that the General Data Protection Regulation ("GDPR") would one day become a reality, others had started to d…
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On 9 December 2015, the CJEU delivered its judgement in the case “Fiscale Eenheid X NV cs” C-595/13. The CJEU has decided that the management of prope…
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Bill No 6900 frx the budget for 2016, presented on 14 October 2015 by the Luxembourg Minis/er of Finance Pierre Gramegna. is about 10 be adopted. II r…
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On December 9th 2015 Regulation (EU) 2015/760 of the European Parliament and the Council of 29 April 2015 on European long-term investment funds (the …
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On December 14th 2015 the draft law relating to the Reserved Alternative Investment Funds (the “RAIFs”) was deposited with the Luxembourg Parliam…
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