Actualités du monde juridique Luxembourg, articles juridiques et fiscaux, bibliothèque juridique

12/08/15

Upcoming Tax Changes

On 10 July 2015, the Government council adopted a bill containing various new tax measures (the “Bill”). The Bill itself has not yet been published bu…

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11/08/15

CSSF Circular 15/612 relating to Luxembourg AIFMs

On May 5th 2015, the CSSF issued CSSF Circular 15/612 (the “Circular”) on information to be submitted to the CSSF concerning non regulated AIFs and re…

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10/08/15

Adoption of the FATCA Law

On 1 July 2015, the Luxembourg Parliament adopted the Law for the ratification of the Intergovernmental Model 1 Agreement signed between the United St…

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07/08/15

Appointment of AML Compliance Officers in UCITS

On June 3rd 2015, a letter of the Commission de Surveillance du Secteur Financier(“CSSF”) dated April 29th 2015 was made available by the Association …

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06/08/15

Adoption of the Law on Electronic Archiving

On 2 July 2015, after two years of discussions, the Chamber of Deputies finally adopted the Law relating to electronic archiving and amending Article …

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05/08/15

Market Abuse - Meaning of inside information "of a precise nature"

On March 11th 2015, the European Court of Justice (ECJ) published a judgment on Jean-Bernard Lafonta v Autorité des Marchés Financiers concerning the …

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04/08/15

Implementation of The Capital Requirements Directive (Crd Iv)

On 2 July 2015, the Luxembourg Parliament adopted the law implementing, amongst others, the CRD IV (1) into Luxembourg law (the “Law”) which…

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03/08/15

VAT exemption for real estate funds

On May 20th 2015, Advocate General Juliane KOKOTT (the “AG”) published her opinion in the Fiscale Eenheid X case (C-595/13). Whereas Council Directive…

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31/07/15

Fourth Anti-Money Laundering Directive And Wire Transfer Regulation

Having been published on 5 June 2015, the latest anti-money laundering Directive (EU) 2015/849 (“AMLD IV”), which shall be transposed into n…

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30/07/15

FATCA - IGA approved by the Parliament

On July 1st 2015, the draft law n°6798, the aim of which is to approve and ratify the FATCA intergovernmental agreement (“IGA”) signed on March 28th 2…

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29/07/15

CSSF Annual report 2014: Selected items

The publication of its annual report always represents an opportunity for the CSSF to confirm and to clarify, where necessary, its position on certain…

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28/07/15

Honey, is that a drone outside our bathroom window?

Drones, also known as unmanned aerial vehicles or remotely piloted aircraft (RPA), are not new. Indeed, drones were first developed in the '50s and ha…

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27/07/15

EMIR - Central clearing of IRS

The European Securities and Markets Authority (ESMA) opened on May 11th 2015, a consultation seeking views on proposed regulatory technical standards …

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24/07/15

Adoption And Publication Of The Regulation On Insolvency Proceedings

Adoption and publication of the Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings (recas…

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23/07/15

Tax Treaty News

On 2 April 2015, the Luxembourg government approved the double tax treaties with Andorra, Croatia, Estonia, Singapore and the protocols to the tax tre…

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22/07/15

Consultation on Draft RTS on risk-mitigation techniques

A first consultation on risk-mitigation techniques for non-centrally cleared OTC-derivative contracts (“First Draft RTS”) under Regulation 648/2012 on…

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21/07/15

Recent Tax Circulars Concerning Treaty Protection of Luxembourg Investment Funds

On 12 February 2015, the Luxembourg tax administration issued tax circular L.G. – A. 61 concerning the procedure and conditions for Luxembou…

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20/07/15

AIFMD | ESMA Updated Q&A

On May 12th 2015, the European Securities and Markets Authority (“ESMA”) published an updated version of its questions and answers (“Updated Q&A”)…

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17/07/15

La nécessité de documenter par écrit les conditions de travail des salariés

Un arrêt récent de la Cour d’Appel du 21 mai 2015, n° 40618 du rôle, est venu conforter une jurisprudence bien établie en matière de preuve du contrat…

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16/07/15

PRIIPS Regulation - Update

On June 23rd 2015 the European Banking Authority, the European Insurance and Occupational Pensions Authority and the European Securities and Markets A…

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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

Plus d'actualités et d'articles

12/08/15

Upcoming Tax Changes

11/08/15

CSSF Circular 15/612 relating to Luxembourg AIFMs

10/08/15

Adoption of the FATCA Law

07/08/15

Appointment of AML Compliance Officers in UCITS

06/08/15

Adoption of the Law on Electronic Archiving

05/08/15

Market Abuse - Meaning of inside information "of a precise nature"

04/08/15

Implementation of The Capital Requirements Directive (Crd Iv)

03/08/15

VAT exemption for real estate funds

31/07/15

Fourth Anti-Money Laundering Directive And Wire Transfer Regulation

30/07/15

FATCA - IGA approved by the Parliament

29/07/15

CSSF Annual report 2014: Selected items

28/07/15

Honey, is that a drone outside our bathroom window?

27/07/15

EMIR - Central clearing of IRS

24/07/15

Adoption And Publication Of The Regulation On Insolvency Proceedings

23/07/15

Tax Treaty News

22/07/15

Consultation on Draft RTS on risk-mitigation techniques

21/07/15

Recent Tax Circulars Concerning Treaty Protection of Luxembourg Investment Funds

20/07/15

AIFMD | ESMA Updated Q&A

17/07/15

La nécessité de documenter par écrit les conditions de travail des salariés

16/07/15

PRIIPS Regulation - Update