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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


Comparability of Investment Funds – another Finnish referral to the Court of Justice of the European Union – another positive signal

Comparability of Investment Funds – another Finnish referral to the Court of Justice of the European Union – another positive signal
22/10/2021

Recently, an Advocate General’s opinion (the “Opinion”) on Finnish CJEU case C-342/20 (the “Case”) has been published.

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IT and cloud outsourcing: new notification regime

IT and cloud outsourcing: new notification regime
21/10/2021

On 14 October 2021, the CSSF published its new CSSF Circular 21/785 with regard to replacing the prior authorisation obligation with a prior notification obligation in the case of material IT outsourcing (the “Circular”)

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Mr. Vincent Wellens
Mrs. Josée Weydert
Ms. Carmen Schellekens
Mr. Luc Courtois

New rules on material IT outsourcing in the financial sector
15/10/2021

Effective 15 October 2021, financial institutions must notify the CSSF of any planned outsourcing of material IT activities. This notification obligation replaces the prior authorisation requirement. 

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Payments services and e-money | New delegated regulation

Payments services and e-money | New delegated regulation
15/10/2021

On 28 September 2021, the Commission Delegated Regulation (EU) 2021/1722 of 18 June 2021 (the “Regulation”), supplementing Directive (EU) 2015/2366 of the European Parliament and of the Council (the “Payment Services Directive”, “PSD2”)

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Performance fees: the CSSF digitalises data collection

Performance fees: the CSSF digitalises data collection
12/10/2021

Investment fund managers must report to the CSSF on the performance fee models used by all Luxembourg UCITS and AIFs that they manage. For this purpose, the CSSF has launched a special eDesk module for performance fees.

 

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Agreement on Pillar One and Pillar Two global tax reform

Agreement on Pillar One and Pillar Two global tax reform
12/10/2021

On 8 October 2021, 136 out of 140 members of the OECD/G20 Inclusive Framework officially agreed on certain key parameters to reallocate some taxing rights to market jurisdictions (“Pillar One”) and introduce a global minimum effective taxation (“Pillar Two”).

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Mrs. Samantha Schmitz
Mr. Keith O'Donnell

Public Country-by-Country Reporting Directive adopted by the EU Council
11/10/2021

On 28 September 2021, more than five years after it was first tabled, the so-called “public Country-by-Country Reporting (CbCR) directive” was finally adopted by the EU Council under qualified majority voting.

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Luxembourg - one step closer to the screening of foreign direct investments

Luxembourg - one step closer to the screening of foreign direct investments
11/10/2021

On 15 September 2021, the Luxembourg minister for foreign and European affairs tabled a bill (no 7885) "establishing a national screening mechanism for foreign direct investments likely to affect security or public order" (the “Bill”

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Adaptation indiciaire

Adaptation indiciaire
07/10/2021

Depuis le 1er octobre 2021 l’indice applicable aux salaires a été augmenté de 834,76 à 855,62. Cette hausse indiciaire implique une augmentation obligatoire de 2,5% des salaires bruts payés en vertu de contrats de travail soumis au droit luxembourgeois.

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Mrs. Aurélia Viémont
Mrs. Sarah Hantscher
Mrs. Mélanie Poirrier

New CSSF Circular on the new EBA guidelines on AML/CTF risk factors
06/10/2021

On 24 September 2021, the CSSF released its Circular 21/782 which (i) provides information on the EBA Guidelines (the “GL”) on customer due diligence (the “CDD”) and the factors credit and financial institutions should consider when assessing the money laundering and terrorist financing (“ML/TF”) risk associated with individual business relationships and occasional transactions under Articles 17 and 18(4) of Directive (EU) 2015/849 (“AMLD 4”) and (ii) repeals and replaces Circular CSSF 17/661.

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