128 results found

Yesterday, the European Court of Justice ruled on the question whether - in short - article 6:13 of the General Administrative Law Act

As the uncertainty around Brexit continues, questions remain about the future of personal data. What precautions must be taken before sending data to the UK?

On 30 March 2020, the Luxembourg government filed Bill of law No 7547 implementing certain guidelines approved by the Council of the EU on 5 December 2019 related...

By the end of March 2019, United Kingdom is due to leave the European Union

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...

On 21st August 2018, the law on the information to be obtained and held by fiduciary agents (the "2018 Law") implementing part of Article 31 of EU Directive 2015/849 of 20th May 2015 ...

La directive (UE) 2018/822 modifiant la directive 2011/16/UE en ce qui concerne l'échange automatique et obligatoire d'informations dans le domaine fiscal en rapport avec les dispositifs transfrontières devant faire l'objet d'une déclaration ...

An EEIG enables legal entities from different EU countries to associate and operate together across national borders.

On June 18, 2020, the Parliament voted two laws (Bills of law Nos. 7586 and 7587) providing for temporary procedural rules before courts, ...

The Law of 5 April 1993 on the financial sector, as amended ('Banking Act') covers two types of banks: universal banks and banks issuing mortgage bonds.

The European Commission has launched a public consultation on draft guidelines for classifying high-risk AI systems under the EU AI Act, with stakeholders having until June 2026 to provide feedback. These guidelines aim to help providers and deployers determine whether their AI systems fall into high-risk categories that significantly affect health, safety, or fundamental rights.

On 28 July 2021, the Luxembourg Tax Administration ("LTA") published Circular L.G.-A no 67 setting out general guidance on the application of administrative fines in cases of tax fraud,...

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.

Luxembourg has always been a jurisdiction best known as a domicile for UCITS funds, but it has made remarkable progress to develop its alternative assets offering.

From the asset management industry's perspective, the publication of the Draft Law is significant.

Most of the principles invoked by ESMA in its recent opinions on the supervisory convergence in the Brexit context are a reinstatement of rules and guidelines already provided for by the relevant European legislation.

This Q&A considers the potential impact of the UK's departure from the European Union on the use of cross-border mergers.