842 results found

The EU Commission presented the proposal for the CSRD in April 2021. The CSRD aims to strengthen the existing rules on non-financial reporting, which were added to amended Directive...

ESMA has recently updated its Q&As on the application of (i) the UCITS Directive (ESMA34-43-392) and (ii) the AIFMD (ESMA34-32-352).

Entry into force of the law of 5 March 2021 on certain rules for the implementation of Regulation (EU) No 2019/1150 of the European Parliament and of the Council of 20 June 2019 ...

The revised regulation on the European Long Term Investment Fund (ELTIF) was published in the Official Journal of the EU today and will in principle apply from 10 January 2024...

EU policymakers are entering a phase of recalibration, simplifying sustainability rules while sharpening the EU competitiveness and industrial agenda.

On 1 October 2021, the Central Bank of Ireland ("Central Bank") published the 34th edition of its UCITS Q&A which include new Q&As on the implementation of the European Securities...

The Omnibus Directive introduces comprehensive amendments to six fundamental EU tax directives, reshaping cross-border taxation frameworks across the European Union.

The 'Snippet' series from our New York office regularly offers insights on a range of EU tax and legal topics.

This is the second Snippet in a series on the insourcing of functions in Luxembourg fund structures. As outlined in the first Snippet, US fund managers (USFM) often set up their asset acquisition...

On 10 July 2023, the EU Commission adopted its adequacy decision for the EU-US Data Privacy Framework ("Framework"). After years of negotiations between the EU and the US, the EU...

With less than a fortnight before the New Companies Act comes into force, companies should be urgently considering changes to articles of association or face being stuck under the constraints of the old regime, says Ogier partner Bertrand Geradin.

In the wave of the COVID-19 situation, many regulators and national authorities have established new regulations and measures to maintain the stability of their financial industry...

On 9 April 2021 the CSSF published a new Circular 21/769 on "Governance and security requirements for supervised entities to perform tasks or activities through Telework" ("Telework Circular").

On 9 April 2021 the CSSF published a new Circular 21/769 on "Governance and security requirements for supervised entities to perform tasks or activities through Telework" ("Telework Circular").

A 12-month grace period has been announced by the CSSF for the application of the European Single Electronic Format (ESEF) requirements in relation to annual financial reports.

On 19 July 2023, the Luxembourg Parliament adopted a law (Law) that aims to correct certain clerical errors and inconsistencies following 2016's significant reform modernising the law...

Following the announcement by the government in January of formal plans to establish a new type of Luxembourg company, the société à responsabilité limitée simplifiée.

Vous trouverez ci-dessous une version à jour de la loi du 10 août 1915 concernant les sociétés commerciales reprenant toutes les lois modificatrices publiées au 22 août 2023 consolidée sous la...