Actualités et articles

L'endroit idéal pour tout professionnel du droit ou de la fiscalité de s'informer de l'actualité du secteur juridique luxembourgeois

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AMLD6 – EU unveils tougher anti-money laundering rules: key highlights

AMLD6 is set to address the organisation of the institutional AML/CFT framework at national level. The new directive transfers the rules applying to the private sector from AMLD6 t…

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Ogier strengthens Luxembourg banking and finance team

Real estate and private equity specialist Delphine Gomes has joined Ogier's Banking and Finance team in Luxembourg as counsel, bringing more than a decade of experience in cross-bo…

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07/11/24
Latest developments in Luxembourg’s CSRD implementation proc…

Luxembourg’s Parliament recently amended the bill of law implementing the C…

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04/11/24
New EU proposal to simplify Pillar 2 filing obligations for …

On 28 October 2024, the EU Commission published a proposal to amend the dir…

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Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.

Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.

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Plus d'actualités et d'articles

Introducing the RAIF and major BEPS developments relevant to funds

A year ago, the Luxembourg fund industry welcomed the Reserved Alternative Investment Fund (RAIF). The RAIF is governed by the law of 23 July 2016 (th…

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Regulation (EU) 2015/848 Of 20 May 2015 on Insolvency Proceedings (Recast)

On 20 May 2015, the European Commission published regulation (EU) 2015/848 on insolvency proceedings (recast) ("Regulation 2015/848") . This regulatio…

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4th AML Directive: Significant Impacts for Businesses in Luxembourg

Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 (the “4th AML Directive”) had to be implemented in the Membe…

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The consolidation of the Luxembourg company law

On October 10th 2017, the Council of State commented the draft Grand Ducal Regulation aimed at consolidating the Luxembourg law of August 10th&nb…

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European Benchmarks Regulation

Regulation (EU) 2016/1011 of June 8th 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the perfo…

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Obligations comptables en matière de droit fiscal

Le directeur des contributions a publié une circulaire L.G. - A n° 63 en date du 15 septembre 2017 (ci-après la « Circulaire ») portant sur les obliga…

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Corporate migration of overseas companies into Luxembourg

There has been a rise in migration of offshore companies into Luxembourg over the past few years. A company which transfers its registered office alon…

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ALFI issues second version of Q&A on PRIIPs KIDs

On 30 May 2017, the Association of the Luxembourg Fund Industry (ALFI) issued its second version of the Q&A on the Key Investor Documents (KIDs) f…

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PRIIPs KID: The final pieces of the puzzle

The pieces of the puzzle are finally falling into place. The long- awaited level 3 and 4 measures have been published earlier this week, half a year b…

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The CSSF updates its UCITS and AIFMD FAQs

The Luxembourg supervisory authority, the Commission de Surveillance du Secteur Financier (CSSF), issued on 6 July 2017 the fourth version of its freq…

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MiFID II: Further guidance on product governance requirements

Amongst the numerous topics covered by the Markets in Financial Instruments Directive II (MiFID II), the European Securities and Markets Authority (ES…

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EuVECA-Update

Alongside the adoption of the Directive 2011/61/UE on Alternative Investment Fund Manager (“AIFM”), European legislators adopted Regulation (EU) no 34…

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Publication of the New Prospectus Regulation

Regulation (EU) 2017/1129 of the European Parliament and of the Council of 14 June 2017 on the prospectus to be published when securities are offered …

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Introduction of UBO-registers in Benelux running late

On 26 June 2017 the deadline has passed for the implementation of the European directive on the prevention of the use of the financial system for the …

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Signature of the Multilateral instrument – reservations made by Luxembourg

On 7 June 2017, the official ceremony for the signing of the multilateral instrument (“MLI”) took place bringing to a close a process initiated last y…

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ESMA Updates its Q&As (Again!) on the UCITS and AIFM Directives

On 24 May 2017, the European Securities and Markets Authority (ESMA) updated its Q&As on the application of the UCITS Directive (UCITS Q&A) an…

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ALFI Issues Q&A on PRIIPS KIDs

On 7 April 2017, the Association of the Luxembourg Fund Industry (ALFI) issued its first Q&A on the Key Investor Documents (KIDs) for Packaged Ret…

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Anti-money laundering: New primary offences and procedures

With effect from 1 January 2017, the Law of 23 December 2016 relating to the implementation of the 2017 tax reform has included aggravated t…

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The new Luxembourg financial regulatory framework for outsourcing and the introduction of specific rules for c…

On 17 May 2017, the Luxembourg financial sector regulator (CSSF) published the following circulars in order to streamline its regulation on (IT) outso…

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European account preservation order

Regulation (EU) 655/2014 of 15 May 2014 establishing a European Account Preservation Order procedure ("Regulation") became applicable on 18 Janua…

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