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  • Article

    Sustainable Finance Update

    An extensive overview of regulatory developments in the first half of 2023 in the field of sustainable finance affecting credit institutions and MiFID firms is provided in the Asset management...
    European UnionEnvironment
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    New Procedures For Assets Seized In Criminal Proceedings

    The Law of 22 June 2022 on the management and recovery of seized or confiscated assets, which came into force on 5 July 2022, established the Asset Management Office (Bureau de gestion des avoirs).
    LuxembourgFinance and Banking
    Arendt & Medernach
    Arendt & Medernach
Article

Luxembourg SPF Residence Certificate: Key Tax Updates

On 4 June 2024, the Luxembourg Tax Authorities released administrative circular L.I.R. n° 159/2, offering important guidance on the issuance of residence certificates to Luxembourg family wealth management companies ...
LuxembourgTax
Chevalier & Sciales
Chevalier & Sciales
  • Article

    The Utter Digital Transformation Of Operational Tax Compliance

    During the past 10 years, the banking and asset management sectors have gone through a restructuring phase, following the 2008 financial crisis which prompted major banking groups to redefine their strategies.
    LuxembourgTax
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    ESMA Guidelines On Funds' Names Using ESG Or Sustainability-related Terms : Application Dates

    On 14 May 2024, the European Securities and Markets Authority (ESMA) published the final version of its new Guidelines on funds' names using ESG or sustainability-related terms (the Guidelines).
    LuxembourgWealth Management
    Bonn & Schmitt
    Bonn & Schmitt
  • Article

    How The Cross-Border Economy Is Changing The Wealth Management And Private Banking Industry

    Clients of wealth managers are becoming increasingly mobile, with their assets spread over various countries.
    LuxembourgWealth Management
    Deloitte Luxembourg
    Deloitte Luxembourg
  • Article

    Luxembourg Enacts Its New Carried Interest Tax Framework: Key Highlights

    On 22 January 2026, Luxembourg Parliament enacted a major reform updating and clarifying the tax rules applicable to carried interest earned by individuals managing AIFs.
    LuxembourgWealth Management
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Sustainable Finance Developments

    During the first semester 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.
    European UnionFinance and Banking
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Sustainable Finance Update (Asset Management): SFDR RTS Adopted By The European Commission

    On 6 April 2022, the European Commission ("EC") adopted the EU Sustainable Finance Disclosure Regulation ("SFDR") Regulatory Technical Standards in the form of a delegated regulation ("RTS").
    European UnionFinance and Banking
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    CSSF Views Of IFRS 9 Implementation By Credit Institutions

    In the summer, we looked at IFRS 9 from the point of view of the investors. Here, we bring you the insightful and valuable findings shared by our local regulator CSSF
    LuxembourgFinance and Banking
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    We Asked European Family Businesses What Their Top Priorities Are

    The latest European Family Business Barometer has recently been released, revealing that family businesses are optimistic and are preparing for further growth.
    LuxembourgFinance and Banking
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    ELTIF 2 Has Been Published Today: It Will Enter Into Force On 9 April 2023

    The amendments to Regulation (EU) 2015/760 on European long-term investment funds (ELTIF 2) have been published in the Official Journal of the European Union.
    LuxembourgInternational Law
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    CSSF Approves The First ADGM Regulated Asset Manager To Manage A Luxembourg UCITS

    Arendt & Medernach SA and Arendt & Medernach, Dubai - The Luxembourg regulator, the CSSF, has approved ADCB Asset Management Limited as the first asset manager ...
    LuxembourgWealth Management
    Arendt & Medernach
    Arendt & Medernach
  • Article

    Bill Introducing Investment Restrictions For SIFs And UCIs And Amending SICAR And AIFM laws

    On 18 January 2016 the Luxembourg government filed bill n°6936 with the Parliament introducing changes to the investment rules of Luxembourg investment funds governed by the Law of 13 February 2007 ...
    LuxembourgFinance and Banking
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    CSSF Issues Circular On Governance And Organisation Of Non-UCITS Fund Depositaries

    The parties to the contract appointing the depositary may agree that all or part of the information required may be transmitted electronically.
    LuxembourgFinance and Banking
    Chevalier & Sciales
    Chevalier & Sciales
  • Article

    Minimum Net Wealth Tax Regime Partially Unconstitutional

    On the basis of the constitutional principle of equal treatment, this difference of treatment has been challenged by a taxpayer before the Luxembourg jurisdictions.
    LuxembourgTax
    Goodwin Procter LLP
    Goodwin Procter LLP
  • Article

    Unconstitutionality Of The Minimum Net Wealth Tax Regime For Companies Holding Predominantly Financial Assets

    On 10 November 2023, the Constitutional Court concluded that the minimum net wealth tax regime for companies holding predominantly financial assets is unconstitutional (n° 00185).
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    Asset Managers Must Also Be Investor Experience Managers

    Pressures on asset management companies are higher than ever, with digital swiftness and new regulations defining the environment.
    LuxembourgWealth Management
    KPMG Luxembourg
    KPMG Luxembourg
  • Article

    Sustainable Finance Update (Asset Management): Application Of SFDR RTS Postponed And The European Commission's New Sustainable Finance Strategy

    In a letter dated 8 July 2021 addressed to the Council and the European Parliament, the European Commission stated that it will defer the application date of the draft regulatory technical standards...
    European UnionFinance and Banking
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Sustainable Finance Update (Asset Management) – ESMA Assesses Disclosures And Sustainability Risks And CSSF SFDR Data Collection Exercise Extended

    On 6 July 2023, the European Securities and Markets Authority ("ESMA"), the EU's financial markets regulator and supervisor, announced, what many in the industry knew was coming...
    European UnionWealth Management
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Showing 41–60 of 152 results

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