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  • Article

    UCITS: ESMA Q&A Update

    In July 2018, new questions were added to the ESMA Q&A on UCITS Directive . They cover the following matters:
    LuxembourgFinance and Banking
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    ATOZ Insights - April 2016

    On 21 April 2016, less than one week before the traditional State of the Nation speech, new tax measures were announced by the Luxembourg Government as well as changes to the measures presented on 29 February 2016, as part of the 2017 tax reform.
    LuxembourgTax
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

Tax Attention Points For Luxembourg SMAs - New York Office Snippet

To accommodate EU capital raising, US fund managers (USFM) usually set up their investor-facing fund vehicle in Luxembourg, typically in the form of a Luxembourg special limited partnership (SCSp).
LuxembourgTax
Loyens & Loeff
Loyens & Loeff
  • Article

    Deferral Of Deadlines For Filing And Exchanging Information Under DAC6 And DAC2

    The disruption caused by the COVID-19 pandemic is hampering the timely compliance of financial institutions and of the persons responsible for reporting cross-border arrangements, and is having a negative effect on the capacity of ...
    European UnionCoronavirus (COVID-19)
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • 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

    EU Connect Snippet #3: What’s Next In EU Sustainability, Reporting And Competitiveness

    EU policymakers are entering a phase of recalibration, simplifying sustainability rules while sharpening the EU competitiveness and industrial agenda.
    European UnionFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    European Account Preservation Order

    Regulation (EU) 655/2014 of 15 May 2014 establishing a European Account Preservation Order procedure ("Regulation") became applicable on 18 January 2017.
    European UnionFinance and Banking
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    European Green Bonds Regulation Adopted

    The long-awaited Regulation (EU) 2023/2632 on European Green Bonds ("Regulation") was adopted on 22 November 2023. It sets out the requirements that bond issuers must meet...
    European UnionFinance and Banking
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Funds & Investment Management Update - Ireland And Luxembourg - Q4 2021

    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...
    European UnionFinance and Banking
    Maples Group
    Maples Group
  • Article

    Good Work Takes Time: AIFMD 2 And UCITS 6 Are About To Enter Into Force

    On 26 March 2024, Directive (EU) 2024/927 amending Directives 2011/61/EU (AIFMD) and 2009/65/EC (UCITS Directive) as regards delegation arrangements, liquidity risk management...
    European UnionFinance and Banking
    Arendt & Medernach
    Arendt & Medernach
  • Article

    New ESMA Guidelines On Performance Fees In UCITS And Certain Types Of AIFs

    On 3 April 2020, ESMA finally issued its long-awaited guidelines on performance fees in UCITS and certain types of AIFs (the "Guidelines"). If adopted by the CSSF, certain provisions in the...
    European UnionFinance and Banking
    Arendt & Medernach
    Arendt & Medernach
  • Article

    New Regulatory Framework For Crowdfunding Service Providers

    The EU Regulation on Crowdfunding Service Providers regulating their functioning and activities entered into force on 10 November 2021 and implies specific licensing requirements at Luxembourg level.
    European UnionFinance and Banking
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    PSD2 Law Entered Into Force

    The Luxembourg Law of 20 July 2018 implementing the revised Payment Services Directive (EU) 2015/2366 ("PSD2 ") ...
    European UnionFinance and Banking
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    The Transitional Regime In The Event Of A Hard Brexit

    The United Kingdom was initially supposed to exit the European Union on March 29, 2019 but that departure date has been postponed, and it has now until October 31, 2019 to leave.
    European UnionFinance and Banking
    Ganado Advocates
    Ganado Advocates
  • Article

    How Can US Fund Sponsors Organize The Distribution Of A Passported Luxembourg Fund Sleeve? – New York Office Snippet

    Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet focuses on the organization of the fund distribution.
    GlobalFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Launching EU Investment Hubs: US Fund Managers: Insourcing Luxembourg Fund Management And Holding Company Functions – New York Office Snippet

    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...
    GlobalFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    UCITS: Mutual Recognition Luxembourg/Hong Kong Funds

    On 15 January 2019, the Hong Kong Securities and Futures Commission ("SFC") and the CSSF signed a Memorandum of Understanding ("MoU") concerning mutual recognition of investment funds
    GlobalFinance and Banking
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    US Fund Managers: Are Cross Trades Between Credit Funds Impacted By The New EU Risk Retention Rules? – New York Office Snippet

    Credit funds of the same sponsor may engage in cross trades, meaning that credit assets are transferred between funds. AIFMD 2.0 will introduce risk retention rules (RR-rules) as from 16 April 2026.
    GlobalFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    US Fund Managers Marketing A Fund In The EU: Notification, Disclosure, And Asset Stripping Rules For EU Targets – New York Office Snippet

    Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet focuses on the notification, disclosure, and asset stripping rules for EU targets when US fund...
    GlobalFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    US Fund Sponsors Marketing Funds With ESG-inspired Names In The EU? Practice What You Preach – New York Office Snippet

    Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes the guidelines that have been published on the use of certain terms...
    GlobalFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Showing 521–540 of 1610 results

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