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.
La Blockchain peut se définir comme une technologie de transmission d’informations et de stockage qui fonctionne sans organe central de cont…
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On 3 March 2017, the Dutch Supreme Court asked preliminary questions to the Court of Justice of the European Union (“CJEU”), on the potential discrimi…
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The Luxembourg law of 23 December 2016 on the 2017 tax reform (the TRL) extends the money laundering predicate offence to aggravated tax fraud (f…
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This update aims to provide you with a practical overview of the most relevant changes resulting from the General Data Protection Regulation (GDPR), a…
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Following the adoption of the new EU General Data Protection Regulation (GDPR) on 27 April 2016, most organisations began to re-examine their internal…
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On 21 February 2017, the Economic and Financial Affairs Council of the European Union agreed on a new proposal for a Council Directive (ATAD II) amend…
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La loi du 23 décembre 2016 relative aux contrats de crédit immobilier (la « Loi ») s’inscrit dans le sillage d’une directive européenne préc…
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The GDPR does not change the legal grounds for processing. However, certain interpretations and practices are now expressly included in the GDPR, as f…
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On December 1st 2016, the European Commission published a set of proposed amendments to the EU VAT legislation currently in force (the “Proposal”). Th…
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The Luxembourg Companies Act of 10 August 1915, as amended inter alia by the Act of 10 August 2016 (the "Act"), allows the issuance of shares with une…
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The Luxembourg tax authorities (“LTA”) have released circular L.I.R. 56/1 - 56bis/1 of 27 December 2016 on the tax treatment of Luxembourg-resident co…
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On January 30th 2017 ESMA issued an Opinion on share classes for UCITS addressed to national competent authorities which follows the issuance of two d…
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On 16 November 2016 and 16 December 2016 respectively, the European Securities and Markets Authority (“ESMA”) updated its Questions and Answers with r…
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Today (13/02/2017) , the Commission des Surveillance du Secteur Financier (CSSF) published a press release to confirm that it expects a…
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The Luxembourg legislator introduced in December 2016 by the enactment of the law of December 12th 2016 (the Law) a new legal framework for companies …
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On 12 February 2017, the Swiss corporate tax reform III (CTR III) bill was not approved by Swiss voters requiring Swiss government and parliament to a…
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The Luxembourg law dated July 23rd 2016 [1] (the “New Law”) amending inter alia the law dated March 29th 2013 relating to the organisation of th…
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Entré en vigueur le 16 janvier 2017, le régime de la société à responsabilité limitée simplifiée, introduit par la loi du 23 juillet 2016, vise la cré…
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On December 30th 2016, the law of December 23rd 2016 on market abuse (the “New Market Abuse Law”) entered into force. The New Market Abuse Law impleme…
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Le nouveau règlement n° 655/2014 portant création d’une procédure d’ordonnance européenne de saisie conservatoire des comptes bancaires est entré en v…
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