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Explication sur les nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : LexGO vous livre des articles de droit ciblés et pratiques sur toute l’actualité juridique et fiscale: droit des affaires, droit bancaire et financier, régulation financière, droit des assurances, droit fiscal, fonds d'investissement, législation européenne et internationale, droit du travail etc. Ces articles s'adressent à tous les professionnels du droit, de la fiscalité ou de la compliance qui recherchent des informations pertinentes et pointues sur un dispositif précis ou qui souhaitent simplement se tenir au fait de l’actualité législative et juridique. Tous les jours, LexGO publie de nouveaux articles rédigés par des experts spécialistes reconnus dans leur secteur professionnel.
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Articles


DEBRA – The new EU tax initiative aiming at promoting a fair and sustainable business environment

DEBRA – The new EU tax initiative aiming at promoting a fair and sustainable business environment
23/05/2022

Within the EU a widespread asymmetry exists between debt and equity financing. Usually, interest is tax deductible from the corporate income tax base while dividends do not benefit from such advantage

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Chronicle of a death foretold : the debt tax bias

Chronicle of a death foretold : the debt tax bias
20/05/2022

The EU Commission published its already much-debated DEBRA proposal on 11th May 2022, in her move to re-vamp again the tax environment in which corporate taxpayers try to navigate

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Mr. Peter-Jan Smet
Mr. Luc Courtois
Mr. Salvatore Pugliese

CSSF Circular 22/811 - Authorisation and Organisation of Entities Acting as UCI Administrators
19/05/2022

On 16 May 2022, the Luxembourg financial regulator (the "CSSF") released Circular 22/811 on the authorisation and organisation of entities acting as UCI administrators (the "Circular")

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Mr. Luc Courtois
Mrs. Lucie Kouassi

CSSF Circular 22/810 - Pre-marketing and Cross-border Marketing Notification Procedures
18/05/2022

On 12 May 2022, the CSSF published Circular 22/810 on the procedures to be followed by Luxembourg-based undertakings for collective investment in transferable securities (UCITS) and investment fund managers

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Mrs. Michèle Eisenhuth
Mr. Claude Niedner

New CSSF Circular on UCI Administrators
17/05/2022

The Commission de Surveillance du Secteur Financier issued a circular regarding the authorisation and organisation of entities acting as UCI administrator

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Mr. Eric Fort
Mr. Alain Goebel
Mr. Thierry Lesage
Mr. Jan Neugebauer

EU Commission issues draft DEBRA directive providing a debt-equity bias reduction allowance
17/05/2022

On 11 May 2022, the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance (the “DEBRA Proposal”). The DEBRA Proposal lays down rules (i) to provide, under certain conditions,

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The EU nears new rules to curb unfair competition from foreign subsidies

The EU nears new rules to curb unfair competition from foreign subsidies
16/05/2022

The EU is on course to secure new powers that will enable the Commission to review market-distorting subsidies from outside the block. The EC’s much debated proposal, published last year (see our reporting here), aims to fill a gap in the EC’s policy toolbox

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European Commission proposes a debt-equity bias reduction allowance (DEBRA)

European Commission proposes a debt-equity bias reduction allowance (DEBRA)
13/05/2022

On 11 May 2022, the European Commission published a Directive proposal to tackle the tax bias in favour of debt funding. The proposal includes both a notional deduction on growth in equity

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Luxembourg regulator published a guidance for consumers in the context of virtual assets

Luxembourg regulator published a guidance for consumers in the context of virtual assets
09/05/2022

On 27 April 2022, the CSSF published a guidance for consumers in the context of virtual assets (the “Guidance”). In the context of digital communication channels promoting the possibility of high returns with virtual assets (the “VAs”)

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Publication of the Commission Delegated Regulation (EU) with regard to regulatory technical standards on SFDR and Taxonomy Regulation

Publication of the Commission Delegated Regulation (EU) with regard to regulatory technical standards on SFDR and Taxonomy Regulation
06/05/2022

After the entry into force of the Regulation (EU) 2019/2088 on sustainability‐related disclosures in the financial services sector on 10 March 2021 ("SFDR"), supplemented by the Regulation (EU) 2020/852

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