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The European Court of Justice's Advocate General has delivered a significant opinion on whether Luxembourg properly implemented the EU Anti-Tax Avoidance Directive when it classified securitisation entities as exempt financial undertakings. The case examines whether Luxembourg's approach to exclude these entities from interest limitation rules aligns with EU law and the principle of equal treatment, with potential implications for how member states interpret ATAD's financial undertaking exemptions.

On 22 August 2025, the Luxembourg tax authorities published a new circular L.I.R. n°168quater/2 dated 12 August 2025. It provides clarifications on the interpretation of the carve-out from the reverse...

On 24 July 2025, the Luxembourg Government submitted the recently announced draft law 8590 to the Luxembourg Chamber of Deputies. This draft law seeks to implement the long-awaited carried interest tax regime...

In this episode, Johanna Tschurtschenthaler (counsel, Tax) and Chiara Wolf (associate, Tax) return to one of Luxembourg's most puzzling tax topics: the reverse hybrid mismatch rule under ATAD 2.

Regulated funds, SIFs and RAIFs should automatically qualify for the CIV Exemption.

As a leading global financial center, Luxembourg has enabled, during the last years, many initiatives aimed at fostering and developing AI solutions for the financial services industry.

The long-awaited EU Pilot Regime creating a provisional regulatory framework to test the use of distributed ledger technologies ("DLT") in market infrastructures has been adopted.

A population roughly one tenth the size of Luxembourg's gathered in Lisbon, Portugal last week for the 2016 Web Summit.

On 6 October 2025, the European Banking Authority ("EBA") published its report entitled "Tackling ML/TF Risks in Crypto-Asset Services Through Supervision" (the "Report").

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

On 17 June 2021, the Court of Justice of the European Union released a decision in the frame of two joined cases relating to the scope of application of the VAT exemption for the management of special investment funds.

US sponsors raising capital from European investors frequently rely on a Luxembourg alternative investment fund (Luxembourg Fund) managed by an EU Host alternative investment fund manager (AIFM).

In its Newsletter N°130 dated November 2011 the Luxembourg Financial Sector Regulator (Commission de Surveillance du Secteur Financier, the "CSSF") requires the insertion of a paragraph in the prospectuses of UCITS and UCIs (referred to as "UCI" or "UCIs") newly created as of the date of publication of this Newsletter (i.e. 23rd November 2011).

With a view to improving its risk-based supervision, the CSSF published three Circulars for prudential and AML/CFT purposes at the end of December 2021. These circulars modify (and replace)...

DLT is a technology allowing a network of independent and often geographically dispersed computers to update, share and keep a definitive record of data (e.g. information, transactions) in a common...

Following on from the advice and the opinion of ESMA on investment-based crowdfunding in December 2014, the European Banking Authority issued its opinion on lending based crowdfunding in February 2015.

On 19 December 2014 the European Securities and Markets Authority published its final technical advice and launched a consultation on its draft regulatory technical and implementing standards...