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The Legal 500 Hall of Fame Icon The Legal 500 Hall of Fame highlights individuals who have received constant praise by their clients for continued excellence. The Hall of Fame highlights, to clients, the law firm partners who are at the pinnacle of the profession. In Europe, Middle East and Africa, the criteria for entry is to have been recognised by The Legal 500 as one of the elite leading lawyers for seven consecutive years. These partners are highlighted below and throughout the editorial.
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Press releases and law firm thought leadership

This page is dedicated to keeping readers informed of the latest news and thought leadership articles from law firms across the globe.

If your firm wishes to publish press releases or articles, please contact Shehab Khurshid on +44 (0) 207 396 5689 or


Luxembourg sustainable and ESG UCITS funds set for subscription tax cut

November 2019 - Finance. Legal Developments by Chevalier & Sciales .

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Luxembourg’s Finance Ministry has placed before the Chamber of Deputies draft law 7433 , which is designed to encourage the establishment in the grand duchy of sustainable investment vehicles and funds that follow environmental, social responsibility and governance strategies. The legislation amends Luxembourg’s UCITS law by reducing the rate of the annual subscription tax on assets from 0.05% to 0.01% for funds with a sustainability certification and ESG, green or social purpose incorporated into their investment process. Compliance with these conditions should to be certified by an independent auditor.

Law of 16 July 2019 implementing the EuVECA and EuSEF regulations and amending the RAIF law

October 2019 - Finance. Legal Developments by Chevalier & Sciales .

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The Law of 16 July 2019 implementing the regulations on EuVECA, EuSEF, ELTIF and MMF (the “Regulations”) and amending the RAIF law entered into force on 22 July 2019 (the “Law of 16 July 2019”).

Although these Regulations are directly applicable to the EU member states, they do allow certain provisions to be regulated on a national level. In view of this, the Law of 16 July 2019 introduces inter alia the following:

New rules clarify practical aspects of the Register of Beneficial Owners

The Luxembourg government adopted on February 15 a Grand-Ducal Regulation regarding the registration, fees and other charges relating to the forthcoming Register of Beneficial Owners, as well as on access to the register’s information. The regulation supplements and adds additional detail to the provisions of the law of January 13, 2019 creating the register of beneficial owners. Both the regulation and legislation came into force on March 1.

Luxembourg introduces a register of beneficial owners and new AML obligations for companies

On 13 January 2019 the Luxembourg parliament adopted a new law relating to the register of beneficial owners (hereafter the “Law”). It is a part of the implementation of the recent EU legislation on the anti-money laundering (so-called 4th and 5th anti-money laundering directive). The Law will enter into force on 1 March 2019. The existing companies will have up to six months (i.e. until 1 September 2019) to comply with the new obligations.

Entry into force of the law introducing one additional day of annual paid leave and one additional p

April 2019 - Employment. Legal Developments by Arendt & Medernach.

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The leitmotif underpinning the Law is the same as that for the parental leave reform in 2016, namely enabling employees to achieve a greater balance between their private and professional lives.

Temporary Permissions Regime & the Brexit deadline

April 2019 - Finance. Legal Developments by Arendt & Medernach.

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We would like to kindly remind you that from 7 January 2019 to 28 March 2019, the Financial Conduct Authority ("FCA") online system ‘Connect’ is open for EEA-based firms and fund managers of EEA-domiciled investment funds (UCITS and AIF) currently passported into the UK to notify the FCA about their intention to participate in the temporary permissions regime (“TPR”).

Finance Bill 2019: CIT reduction and optional extension of interest limitation rules on fiscal unity

On 5 March 2019 the Luxembourg government filed the new finance bill n° 7450 (“Finance Bill”) with the Luxembourg parliament

CJEU clarifies abuse and beneficial ownership concepts under the Parent Subsidiary and Interest/Roya

On 26 February 2019 the Grand Chamber of the Court of Justice of the European Union (“CJEU”) rendered 2 judgments regarding the non-application of the Parent Subsidiary Directive (Council Directive 90/435/EEC – ”PSD") and the Interest and Royalties Directive (Council Directive 2003/49/EC – “IRD”) in case of fraud or abuse, even in the absence of any domestic anti-abuse legislation.

Luxembourg Newsflash - Brexit: the Luxembourg emergency legislation - 27 February 2019

April 2019 - Finance. Legal Developments by Arendt & Medernach.

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On 31 January 2019, the bill of law n°7401 (the “Bill”) was issued on measures to be taken in relation to the financial sector in case of the withdrawal of the United Kingdom (“UK”) and North Ireland from the European Union (“EU”) (“Brexit”).

(Some) clarifications regarding the Register of BOs

Publication of the Grand-Ducal Regulation of 15 February 2019 on the modalities for registration, payment of the administrative fees and on the access to the information registered with the register of beneficial owners.

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