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On 9 April 2021, the Commission de surveillance du secteur financier (“CSSF”) published valuable guidance on the governance and security requirements applicable to remote/home working (“Telework”) in the form of CSSF Circular 21/769
The ‘M-GmbH’ ruling of the European Court of Justice (‘ECJ’), issued on 15 April 2021, paves the way for a broader application of the VAT group than most EU countries currently apply. In line with previous rulings, the ECJ considers that the VAT group
The Act of 26 February 2021 and certain grand ducal regulations have transposed into Luxembourg law the Audiovisual Media Services Directive (2018/1808) (the "Directive").
On 9 April 2021, the Commission de Surveillance du Secteur Financier (the « CSSF »), the Luxembourg financial supervisory authority, adopted a circular 20/769 on governance and security requirements for supervised entities to perform tasks
On 26 March 2021, the European Commission (the “Commission”) published “Commission Guidance on the application of the referral mechanism set out in Article 22 of the Merger Regulation to certain categories of cases”
In addressing the severe economic impact of the COVID-19 pandemic, the European legislator amended the existing Prospectus Regulation and introduced the new EU Recovery Prospectus.
The Luxembourg Green Exchange has recently added to its labelled bond section, a brand-new section dedicated to Climate-Aligned Issuers, built on the Climate Bonds Initiative’s issuer screening and research
In order to perfect the transposition into Luxembourg law of the fourth EU AML Directive 2015/849, in line with GAFI recommendations, the Law of 12 November 2004 on the fight against money laundering and terrorism financing (“AML Law”) was amended again.
While SPACs have existed for decades on public markets, a revival seems to be taking place, with SPACs representing about 60 percent of IPOs in the US in 2020.
A welcomed clarification on the financial assistance regime applicable to private limited liability companies (société à responsabilité limitée, or Sàrl) will be introduced in Article 1500-7 of the amended Luxembourg law of 10 August 1915 on commercial companies (the “Luxembourg Companies Law”).
