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.
Today, the budget law for 2020 and the law implementing into domestic law Council Directive (EU) 2017/952 of 29 May 2017 (“ATAD II”) have been passed …
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On 19 December 2019, the Luxembourg Parliament adopted the law transposing the Council Directive (EU) 2017/952 of 29 May 2017 (the so-called “ATAD 2”)…
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CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax if they are comparable to domestic pension funds (College Pension…
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In the context of the implementation process of AMLD V1, on 8 August 2019, the Luxembourg government introduced a draft Bill of Law2 (“Bill …
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Regulation (EU) 2019/2089 of the European Parliament and of the Council of 27 November 2019 amending Regulation (EU) 2016/1011 (the “Benchmarks Regula…
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Le 4 décembre 2019, le Conseil d’Etat français a, à la requête de la Fédération bancaire française, saisi la Cour de justice de l’Union européenne (CJ…
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The Commission de Surveillance du Secteur Financier (the “CSSF”) has communicated several press releases related to the fight against money …
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On Monday 18 November 2019 the Dutch Authority for Consumers and Markets ("ACM") announced that the regulator had dawn raided several large traders in…
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On 10 July 2019, the CJ delivered its judgment in the case Kuršu zeme (C-273/18). The Latvian company SIA Kuršu zeme deducted input VAT charged to it …
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New transparency rules in Luxembourg: identification of the beneficial ownership of trusts, fiducies and of similar legal arrangements and registratio…
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The Securities Financing Transaction Regulation n°2015/2365 of 25 November 2015 (“SFTR”) aims to enhance the transparency of markets in securities fin…
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The Luxembourg Stock Exchange has launched a new service, named PLUS for Perma Link Upload Service, to help issuers in referencing their documents via…
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DAC 6, the sixth amendment to the Directive on Administrative Cooperation (“DAC 6”) requiring so-called tax intermediaries to report, on a mandat…
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On 16 October 2019, the European Banking Authority (EBA) issued an Opinion concerning one of the most important features of the Payment Services Direc…
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Following its June opinion on the possibility for national competent authorities to work with payment service providers and relevant stakeholders and …
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Tribunal d’Arrondissement de et à Luxembourg - Jugement civil n° 2019TALCH20/00009 du 17 octobre 2019, rôle n° 164577
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Whilst the newly created Register of beneficial owners of companies and other legal entities has recently been implemented in Luxembourg by the law da…
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The growth of investment products pursuing of environmental, social and governance (ESG) objectives is well documented, and it is estimated that funds…
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L’actualité législative soutenue en matière de lutte contre le blanchiment d’argent et le financement du terrorisme, faisant écho à l’actualité des mé…
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The world of alternative investment funds was not the primary target of the Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (…
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