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This is the first Snippet in a series regarding the insourcing of management and administrative functions of a Luxembourg fund and its Luxembourg acquisition vehicles.

US fund managers ("USFM") usually rely on the Luxembourg special limited partnership ("SLP") to raise capital in the EU.

A European Parliament committee that deals with the topics of civil liberties and justice has criticised a proposed data protection framework between the EU and the U.S.

Loyens & Loeff New York regularly posts 'Snippets' on a range of EU tax and legal topics. This is our latest Snippet on the impact of the Dutch conditional withholding tax on dividends...

On 11 July 2023, the OECD/G20 Inclusive Framework on BEPS agreed on an Outcome Statement about the two‐pillar global tax reform. Regarding Pillar One...

On 29 January 2025, the Luxembourg Tax Administration (LTA) issued Circular L.I.R. nº 164/1 (the New Circular) on interest rates applied on current accounts of associates or shareholders of Luxembourg-based taxpayers...

Inflationary pressures and interest rate hikes can directly affect a company's operational performance and financial stability. Losses incurred by a company as a consequence...

It's a well-known fact that the Luxembourg labour market is currently suffering from a severe labour shortage. Industries related to the financial sector are particularly hard hit by this crisis.

What requirements must banks comply with to protect consumers in your jurisdiction?

What provisions govern money laundering and other forms of financial crime in your jurisdiction and what specific implications do these have for banks?

Luxembourg continues to cement its reputation as Europe's leading hub for alternative investment funds (AIFs). Recent Luxembourg tax reforms aim to attract front-office functions...

The Luxembourg Stock Exchange has introduced EM3S, a professional market segment that enables investment funds to achieve the institutional credibility of a Luxembourg listing while maintaining confidentiality over sensitive fund documentation.

The CSSF issued a communication on 16 December 2020 on regulatory requirements and fast track procedure for UCITS, Part II UCIs...

Private credit funds are nowadays key providers of credit to businesses and have taken over the role of traditional banks.

On 1 February 2026, the Commissariat aux Assurances ("CAA") published Circular Letter 26/1 on the investment rules applicable to life insurance products linked to investment funds.

US fund managers (USFM) raising capital in Europe typically do so via a Luxembourg parallel or feeder special limited partnership (the SCSp).

On 9 June 2023, the Luxembourg tax authorities have issued a first circular (No 168quater/1) on the application of the so-called reverse hybrid rules...

As 2024 nears its end, it is time for our annual tax update. This update focuses on the tax trends and developments we foresee for 2025 and includes tips and takeaways.