152 results found

As Luxemburg is a hub for asset servicing and asset managers in Europe, the upcoming reform in German investment tax will necessitate a fundamentally new set up here in the Grand Duchy.

On 24th October 2012 the Commission de Surveillance du Secteur Financier ("CSSF"), released a new Circular – 12/546 – which covers the authorisation and organisation of Luxembourg Management Companies ("ManCos"), subject to Chapter 15 of the Law of 17 December 2010 on undertakings for collective investment schemes and investment management companies that have yet to designate a Management Company (i.e. self-managed investment companies or Sociétés d’Investissements Autogérées, also known as "SIA

On 19 December 2025, the CSSF published Circular 25/901, which repeals certain previous and dated CSSF circulars regarding specialised investment funds, SICAR and UCI Part II funds...

As international clients from common law jurisdictions expand their businesses in a civil law jurisdiction such as Luxembourg, the question of the enforceability of the liquidated damages and penalty clause ...

This law deals with the temporary favourable individual tax regime applicable to certain gains.

Although the AIFMD is still somewhat in its youth, this key asset management Directive contains a review clause that required the European Commission to start to review the application and scope

On 5 September 2019, the CSSF published a Press Release in order to remind the industry that a number of requests to the CSSF will be progressively ...

Since 1964, Elvinger Hoss Prussen has provided worldwide clients that include corporations, financial institutions and entrepreneurs with a full range of expert legal services based around four core practice groups...

Part II UCIs provide North American fund managers with a regulated Luxembourg vehicle to access international private wealth markets through a flexible, company-style fund structure.

During the second half of 2023, several pieces of legislation and other guidance documents related to sustainable finance in the asset management industry have been published by national and European authorities.

Further to our newsflash of 29 July 2022 in connection with the CSSF's communication of 27 July 2022 in relation to SFDR and the upcoming entry into force of the SFDR RTS on 1 January 2023...

This first edition of the 2016 ATOZ Insights provides you with an overview of all Luxembourg tax measures which came into force at the beginning of this month.

A discussion on the implications following the entry into force of the piece of legislation on family office activities.

With the globalisation of the economy, diversification of the risks linked to investments has taken a new dimension.

For family businesses, succession plans are central to survival. Outsiders may suppose that such things are straightforward, but there is a surprising amount of nuance when it comes to succession.

UCITS and AIFs are required to self-assess whether they are within the scope of the MMF Regulation and they are liable for this assessment.

In light of ongoing industry challenges, managing profitability remains a priority for wealth managers.

EU Member States (EUMS), but also most other states, impose restrictions on selling funds that invest in the private markets to investors who invest their private wealth.