152 results found

On 21 October 2025, the European Securities and Markets Authority (ESMA) published its draft Regulatory Technical Standards (RTS) on open-ended loan-originating alternative...

The EU Joint Transfer Pricing Forum (JTPF) assists and advises the European Commission on transfer pricing tax matters. Recently, it issued a report on the application of the profit-split method

SPF (Société de Gestion de Patrimoine Familial) is a company under Luxembourg law dedicated to the management of the private assets of investors and families, used for the acquisition, holding, managemen.

The bill of law number 6595 submitted to the Parliament on 22 July 2013 intends to introduce in Luxembourg the private foundation, which has been in development for two years.

Over the last few years, the financial landscape in Luxembourg has drastically changed with regard to fiscal transparency and compliance with international standards.

The Directive on undertakings for collective investment in transferable securities ("UCITS") is 34 years old. The Directive on alternative investment funds managers ("AIFM")

However, the rules have been eased in a fresh draft following criticism from the alternative fund industry.

On 19 June 2018 Bill of Law nr. 7318 (the Bill) was introduced before the Luxembourg Parliament, with the purpose of, amongst others, transposing Council Directive 2016/1164 laying down rules...

Directive 2016/97/EU on Insurance Distribution ("IDD"): a new regulatory trap for the asset management and private banking industry rendering services to clients based in the EEA?

Many years after the introduction of the Philanthropic Foundation, the draft bill n° 6595 dated 22 July 2013 presents the private wealth foundation.

A renowned business lawyer firm Hance Law Avocats (HLA) renders its services in the Grand-Duchy of Luxembourg since many years.

Une nouvelle loi sur la gestion et le recouvrement des avoirs saisis oblige tous les acteurs, et notamment les établissements bancaires et prestataires de services financiers...

The Sustainable Finance Disclosures Regulation (SFDR) applies since March 2021 with a view to providing transparency to investors about the sustainability risks associated with their investments...

Despite its strong economic credentials, doing business in Luxembourg can be a difficult task without prior knowledge of the corporate landscape.

Although the SCS, SCSp and SCA are all "partnerships", the SCS and the SCSp are comparable to Anglo-Saxon types of partnerships...

On the 2nd of September, 2019, ESMA published the final guidelines on liquidity stress testing (LST) in UCITS and AIFs.

A recent study by KPMG yielded some interesting insights on tax laws worldwide in the area of family business wealth transfers.