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The Luxembourg Stock Exchange (the LuxSE) has launched a new professional s…
On 10 February 2025, the law of 6 February 2025 regarding notably digital f…
Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.
It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Luxembourg and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!
A dividend is a portion of the profits made by a company and paid to its shareholders out of distributable amounts as defined by Luxembourg law.The ri…
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On 3 November 2021, the CSSF has announced in its Press Release 21/26 that it has published updated versions of (i) its FAQs on the Luxembou…
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In adapting its administrative practice, the CSSF has provided clarification on the holding of ancillary liquid assets by UCITS under the Law of 17 De…
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On 28 October 2021, the Financial Action Task Force (“FATF”) published an updated version of its guidance for a risk-based approach to virtual assets …
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According to a notice issued by the Luxembourg Business Register (LBR), with effect as of the end of March 2022 (exact date to be confirmed), individu…
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On 22 October 2021, the European Commission adopted two implementing regulations[1] on the designation of a statutory replacement rate for two in…
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Despite the main disclosures required pursuant to Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector (SF…
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Recently, an Advocate General’s opinion (the “Opinion”) on Finnish CJEU case C-342/20 (the “Case”) has been published.
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Although special purpose acquisition companies (SPACs) are not a new phenomenon, SPAC activity in the European Union has increased significantly since…
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Effective 15 October 2021, financial institutions must notify the CSSF of any planned outsourcing of material IT activities. This notification obligat…
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On 28 September 2021, the Commission Delegated Regulation (EU) 2021/1722 of 18 June 2021 (the “Regulation”), supplementing Directive (EU) 2015/2366 of…
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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 purpos…
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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…
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On 15 September 2021, the Luxembourg minister for foreign and European affairs tabled a bill (no 7885) "establishing a national screening mechanism fo…
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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 …
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By the end of 2021, companies will need to have appropriate protocols in place to facilitate whistleblowing. For some, this will be an incremental imp…
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Contributions in kind to the share capital of private limited liability companies (sociétés à responsabilité limitée) (SARL) need to be valued. Contri…
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The Luxembourg Stock Exchange (LuxSE) has published on 19 August 2021, its first guidelines for the listing of SPACs on each of its markets. The guide…
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Investment firms offer a variety of services and vary by their size, business model, risk profile and complexity. Considering that their activities an…
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On 20 July 2021, the European Commission put forward a bumper package of legislative proposals (“the Package”) which implements the commitments of its…
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