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 Luxembourg law dated 13 January 2019 (the RBO Law) created a register of beneficial owners (registre des bénéficiaires effectifs) (the RBE), with …
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Il est exact que l’employeur, qui décide seul de la politique économique de son entreprise, de son organisation interne et des modalités techniques de…
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In this chapter we have tried to set out some of the key issues that a lender and its counsel need to consider when entering into a typical subscripti…
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Le 11 avril 2019, M. Pierre Gramegna, Ministre des Finances, a déposé le projet de loi n°7431 à la chambre des Députés qui vise à transposer en droit …
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The European Commission (the Commission) accepted commitments offered by MasterCard and Visa that would reduce inter-regional multilateral interc…
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Getting ready for IDD requires advance preparation: two important areas include identifying affected employees and establishing training.
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The European Securities and Markets Authority (ESMA) has published and updated version of its questions and answers (Q&A) documents related to the…
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The Bill of Law 7431 ("Bill”) introduced by the Luxembourg government on 11 April 2019 implements the European Union (“EU”) Directive …
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The 4th EU AML Directive1, as amended by the 5th EU AML Directive 2, requires each Member State of the EU inter alia to establish registers …
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The 2019 tax reform implements the EU Anti-Tax Avoidance Directive (“ATAD”) and other Base Erosion and Profit Shifting (“BEPS”) related measures into …
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On 14 March 2019, less than one month after the law of 25 November 2014 on exchange of information upon request (the “2014 Law”) was amended in order …
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By Decision 2019-R-01 of 15 March 2019, the Competition Council (“Council”) dismissed the complaint filed against Encevo S.A. (“Encevo”), En…
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On 9 April 2019, Luxembourg deposited its instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prev…
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On 31 May 2019, the OECD published its programme of work for developing a solution to the tax challenges arising from the digitalisation of the econom…
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On 25 April 2019, the law on the 2019 budget was passed by Luxembourg Parliament. The law mainly introduces the following corporate income tax measure…
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One of the consequences of the implementation of MiFID II into Luxembourg law is the creation of a new regime for third country firms providing invest…
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On 25 April 2019, the Chambre des Députés approved the Bill of Law 7450 as part of the draft Luxembourg budget for the 2019 financial year w…
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On Thursday 23 May 2019, the Luxembourg Supervisory Authority of the Financial Sector (Commission de Surveillance du Secteur Financier or CSSF) publis…
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Comme la responsabilité du salarié ne constitue pas un simple fait, susceptible d’aveu, mais une question de droit relevant de l’appréciation de la ju…
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On 27 March 2019, the CSSF issued Circular 19/714 ("Circular") which amends CSSF Circular 17/654 on IT outsourcing relying …
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