152 results found

'Digital' has been a common buzzword for several years now, but subject to a wide range of interpretations in terms of impact and debate regarding the ways of developing a so-called digital strategy in banks.

Aligning portfolio management and investor interests with fair reward is what most people associate with performance fees

On 10 November 2023, the Constitutional Court held that the legal provision in the net wealth tax law which provides for a different treatment in minimum...

The 2022 FAQs, a first draft of which was published in February 2022, supplement the previous set of 22 frequently asked questions that the EC published back in December 2021 (the "2021 FAQs"),...

Luxembourg has been recognised across the world as offshore vehicles that can be successfully used in a variety of International Business, carry out commercial and industrial activities. Luxembourg is a member of the European Union and member of the Eurozone.

Finally, shares of an SPF may not be listed on a stock exchange, or be subject to public placement.

On 5 April 2023, the European Commission published its response to eight questions on the interpretation of SFDR that were submitted by the ESAs to the Commission on 9...

The European AIF market is one of the fastest growing in the financial sector. Your AKD counsels therefore keep up to date with developments in this dynamic industry.

Engaging a third-party EU AIFM ("host" AIFM) is a straight forward, efficient and well established option for U.S. Fund Managers...

It seems that transfer pricing is the topic of the moment: in conferences, articles, and boardrooms you hear about it… but what does it really mean?

In July 2013 the Alternative Investment Fund Manager Directive 2011/61/EU (AIFMD) was implemented.

On 10 November 2023, the Luxembourg Constitutional Court concluded_ that §8(2) a) of the law on net wealth tax was contrary to the constitutional principle of equality.

On 31 May 2022, ESMA published its report on the Common Supervisory Action ("CSA") on costs and fees of UCITS that was carried out with national competent authorities ("NCAs") (including the CSSF) in 2021.

In the last weeks and months, the European Commission and the European supervisory authorities have published guidance in order to clarify certain concepts...

The rise of ESG (Environmental, Social and Governance) and Sustainable investments is undebatable, and the figures testifying this are clear as day:

Answering to the growing need for a new fund vehicle after the implementation of the rules on alternative investment fund management, Reserved Alternative Investment Funds...

Mandatory Disclosure Rules (MDR) emerged following the OECD's ambitious anti-tax avoidance project on Base Erosion and Profit Shifting (BEPS) launched in 2015.

Further to the publication of ESMA's final report on the 2023-2024 common supervisory action (CSA) on the integration of sustainability risks and SFDR disclosures in June 2025...