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The Amended Luxembourg PE Definition: Is There Really Something New?

The Amended Luxembourg PE Definition: Is There Really Something New?
10/06/2019

The 2019 tax reform implements the EU Anti-Tax Avoidance Directive (“ATAD”) and other Base Erosion and Profit Shifting (“BEPS”) related measures into Luxembourg tax law, including an amendment of the permanent establishment (“PE”) definition. 

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Less than three months left for RBO filing!

Less than three months left for RBO filing!
10/06/2019

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 of beneficial owners (“RBO”) in respect of corporate and other legal entities incorporated within its territory.
 

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RBO: Deadline is Fast Approaching!

RBO: Deadline is Fast Approaching!
16/05/2019

As we mentioned in our January and March newsletters, Luxembourg has implemented a so-called Register of Beneficial Owners (“RBO”), which went into effect 1 March 2019.

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The Luxembourg Bill Implementing Srd II as Regards the Encouragement of Long-Term Shareholder Engagement

The Luxembourg Bill Implementing Srd II as Regards the Encouragement of Long-Term Shareholder Engagement
10/05/2019

On 25 January 2019, Bill No 7402 (the "Bill") implementing Directive (EU) 2017/828 as regards the encouragement of long-term shareholder engagement (the Shareholder Rights Directive II or SRD II) was introduced. 

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Luxembourg Corporate Governance Comparative Guide

Luxembourg Corporate Governance Comparative Guide
17/04/2019

NautaDutilh Avocats Luxembourg is an exclusive contributor to The Legal 500 Corporate Governance 1st Edition Country Comparative Guide.

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Publication of an enhanced version of regulations governing the newly created Luxembourg Register of beneficial owners (“RBO”)

Publication of an enhanced version of regulations governing the newly created Luxembourg Register of beneficial owners (“RBO”)
29/03/2019

?Elvinger Hoss Prussen publishes an enhanced[1] version of the regulations governing the RBO, comprising the original French version of the Luxembourg Law of 13 January 2019 creating a Register of beneficial owners (the “RBO Law”) 

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Mr. Gérald Origer

Entry into force of the RBE Regulation and update
14/03/2019

The Grand-Ducal Regulation of 15 February 2019 on the registration, payment of administrative fees and access to information recorded in the register of beneficial owners (the “RBE Regulation”) entered into force on 1 March 2019

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Some Answers to Questions Raised by the Law on the Register of Beneficial Owners

Some Answers to Questions Raised by the Law on the Register of Beneficial Owners
14/03/2019

The law dated 13 January 2019, on the Register of Beneficial Owners (the “Law”), entered into force on 1 March 2019. The Luxembourg regulation of 15 February 2019 and the circular LBR (Luxembourg Business Registers) 19/01 of 25 February 2019 bring some answers to the questions the implementation of the Law raised.

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CJEU decides in Danish cases relating to beneficial ownership

CJEU decides in Danish cases relating to beneficial ownership
04/03/2019

On 26 February 2019, the Court of Justice of the European Union (“CJEU”) issued its decisions in six cases which deal with the interpretation of the Parent-Subsidiary Directive (“PSD”) and the Interest & Royalties Directive (“IRD”, together the “Directives”).

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Les clauses portant sur le droit de vote dans les pactes d’actionnaires

Les clauses portant sur le droit de vote dans les pactes d’actionnaires
03/01/2019

Dans nos précédents cahiers de MNKS (qui deviennent désormais les cahiers de PwC Legal) consacrés aux conventions d’actionnaires[1], nous avons brièvement présenté les principales clauses destinées à restreindre la cessibilité des titres d’une société,

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