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.
The European Parliament voted on the final text of the fourth AML Directive (“the Fourth AMLD”) on May 20th 2015. We commented on the key changes in o…
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With respect to the Foreign Account Tax Compliance Act (“FATCA”), the first reporting by Luxembourg financial institutions is due on 30 June 2015 at t…
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En date du 20 mai 2015, le Parlement Européen a adopté une nouvelle mouture (le Règlement Révisé) du Règlement 1346/2000 relatif aux procédures d’inso…
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On 10 March 2015, the Luxembourg tax authorities released a new circular letter (the “New Circular”), taking effect immediately and cancelli…
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On 5 February 2015, the governments of Luxembourg and Belgium came to an agreement with respect to the right of taxation of salaries, wages …
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Luxembourg has adopted the law that approves the Agreement on a Unified Patent Court (the “Agreement”) on 12 April 2015, about two years after the sig…
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In 2012, the European Commission adopted an ambitious proposal for an EU General Data Protection Regulation (“GDPR”). The European Commission’s aim is…
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At the beginning of 2015, the Court of Justice of the European Union (“The Court”) rendered a judgment (EUCJ, aff. C-30/14) which should serve to reas…
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Social plugins such as Facebook's Like button and Twitter's Tweet button are very popular as they allow sites to extend their reach and increase their…
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Concerned about the increase in frauds related to internet payments, the European Banking Authority (“EBA”) has published guidelines on 19 December 20…
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The first criminal case on the basis of the newly adopted plea bargaining procedure in Luxembourg called « judgment upon consent » has been settled by…
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The Bill of Law 6777 (the "Bill of Law"), the purpose of which is to introduce a simplified limited liability company (société à responsabilité limité…
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Circular L.G. - A. n°61 issued on February 12th 2015 (hereafter the "Circular") by the Luxembourg tax authorities (hereafter the "LTA") aims at clarif…
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On 26 January 2015, the CSSF published Press Release 15/09 in which Luxembourg issuers of bearer shares and units were reminded of the final deadline …
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On March 18th 2015, the European Commission published a new initiative on tax transparency to fight tax evasion and avoidance. The initiative includes…
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The Law of 1 April 2015 establishing the Systemic Risk Board and amending the Law of 23 December 1998 concerning the monetary status and the Luxembour…
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Last January 31st 2015 was the first reporting deadline for most Luxembourg market participants to file their alternative investment fund managers ("A…
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Circular CSSF 15/606 (the "Circular") defines the criteria according to which an investment firm is considered to fall within the definition of "CRR i…
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Following on from the advice and the opinion of the European Securities and Markets Authority ("ESMA") on investment-based crowdfunding in December 20…
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On 6 February 2015, the CSSF published its prudential authorisation procedure for the approval of holders of key functions within banks and investment…
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