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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 European Parliament vote on the final text of the fourth AML Directive ("the Fourth AMLD") is imminent.
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On 5 May 2015, the CSSF released a new circular (Circular 15/612) (the "Circular")on the information to be submitted to the CSSF by Luxembourg authori…
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The Luxembourg tax authorities released Circular L.G. - Conv. D.I. n°58 on February 9th 2015 (hereafter the "Circular") which aims at providing clarif…
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On 26 March 2015, ESMA published an updated version of its Q&A on the KIID.
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By judgement dated March 5th 2015 (the "Judgement"), the Court of Justice of the European Union (the "ECJ") ruled that the Grand-Duchy of Luxembourg h…
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A year after the signing of the intergovernmental agreement regarding FATCA (Foreign Account Tax Compliance Act) between Luxembourg and the United Sta…
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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 reg…
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The double tax treaty signed on September 17th 1970 between the Grand-Duchy of Luxembourg and the Kingdom of Belgium (the "DTT") provides in its artic…
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The legal regime for share premium is characterized by its flexibility and contractual freedom.
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On March 26th 2015, the European Securities and Markets Authority ("ESMA") published an updated questions and answers ("Updated Q&A") on the appli…
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On 18 February 2015 the European Commission published a Green Paper on the Capital Markets Union (CMU) seeking consultation on numerous capital marke…
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On February 3rd 2015 the European Securities Markets Authority ("ESMA") issued its final report (the "Final Report") on ESMA's technical advice to the…
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People's Bank of China (PBoC) has announced yesterday that a 50 billion RMB quota has been granted to Luxembourg under the Renminbi Qualified Foreign …
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Regulation (EU) No 648/2012 of the European Parliament and of the Council of July 4th 2012 on OTC derivatives, central counterparties and trade reposi…
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EU - New rules on food labelling: 2015 is an important year for the Food Industry since on 12 December 2014 most of the provisions of the EU Regulatio…
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On March 23rd 2015, the CSSF published Circular 15/608 (the "Circular"), which amends the date of entry into force of CSSF Circular 14/587 ("Circular …
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On February 18th 2015, the European Commission set the wheels in motion for a fully functioning Capital Markets Union, through the launch of its green…
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Long awaited, the draft law on the dematerialisation and preservation of documents is still passing through the adoption process.
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On March 16th 2015, the Financial Intelligence Unit ("FIU") of Luxembourg issued a new form to file suspicious transaction reports ("STR"). The Anti-m…
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On 1 January 2015 new VAT rules took effect for telecommunications, broadcasting and electronic services, which will always be taxed in the country wh…
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