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.
Directive 2019/2034 on the prudential supervision of investment firms was implemented by a law of 21 July 2021, amending the law of 5 April 1993 on th…
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The French tax authorities made a request for exchange of information to the Luxembourg tax authorities aiming at the bene cial owners of the Lux…
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Investment firms offer a variety of services and vary by their size, business model, risk profile and complexity. Considering that their activities an…
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On 20 July 2021, the European Commission put forward a bumper package of legislative proposals (“the Package”) which implements the commitments of its…
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On 10 August 2021, the Luxembourg Tax Authorities issued a new circular I.C.C n° 31 clarifying the application of carried forward tax losses and the d…
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Le projet de loi 7791, visant à clarifier si les règles relatives à l’assistance financière contenues dans la loi luxembourgeoise sur les sociétés com…
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In its decision C-931/19 (“Titanium case”), the Court of Justice of the European Union (“CJEU”) ruled that a foreign company should not be considered …
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Investment firms offer a variety of services and vary by their size, business model, risk profile and complexity. Considering that their activities an…
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In a judgment dated 2 September 2021 in Komstroy v Moldova (Case C-741/19), the Court of Justice of the European Union (“CJEU”) has hel…
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Law clarifying and confirming the non-applicability of the financial assistance prohibition set out in the Luxembourg Companies Act to private limited…
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On 14 July 2021, the Luxembourg Parliament adopted a long-awaited amendment to the law of 10 August 1915 on commercial companies, as amended (the “LSC…
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The CSSF continues to optimise its fund authorisation process. To this purpose, it recently published information on certain procedural changes and ne…
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Investment firms offer a variety of services and vary by their size, business model, risk profile and complexity. Considering that their activities an…
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On 26 July 2021, the EU Commission published a Q&A on the SFDR
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At the end of 2020, the OECD aimed at addressing and coming to a successful conclusion on tax challenges arising from globalisation and the digitalisa…
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The European Commission (“Commission”) has been looking to strengthen European anti-money laundering and counter-terrorism financing (“AML/CTF”) enfor…
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The law of 21 July 2021 implementing Directive (EU) 2019/1160 with regard to cross-border distribution of collective investment undertakings (the “CBD…
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As a reminder, Regulation (EU) 2019/1156 (the “Regulation”) and Directive (EU) 2019/1160 (the “Directive” and together the “Cross-Border Marketing and…
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This package aims to further enhance the existing EU AML-CFT framework by taking into account new and emerging challenges linked to technological inno…
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The law of 21 July 2021 implementing Directive (EU) 2019/1160 with regard to cross-border distribution of collective investment undertakings (the “CBD…
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