Asset segregation is one of the provisions of more relevance when it comes to depositaries under Directive 2011/61/EU of the European Parliament.

Due to the development of teleworking in the context of the COVID-19 pandemic, the question of taxation and social security affiliation of cross-border workers has been debated.

A draft law reforming social dialogue was presented to the Luxembourg Parliament on February 25, 2013.

On January 10th 2014, the CSSF issued an updated FAQ on alternative investment fund managers and on January 14th it released Circular 14/581 on new reporting obligations for AIFMs.

On 28 May 2025, the European Commission adopted its EU Startup and Scaleup Strategy (the "Strategy") - a coordinated EU-level framework designed to support the creation, growth and internationalisation of innovative startups and scaleups.

The Circular was released by the CSSF on June 7th 2013 and repeals circular 11/514. It requires the implementation of an additional way of communication with the investigating judge.

A certificate issued by the LTA only reflects the position of the LTA with regards to the residence and qualification of a UCI under a specific double tax treaty.

On 12 May 2022, the Committee on Economic and Monetary Affairs within the European Parliament (hereafter the "Committee") issued a draft report (the "Draft Report")...

The law on the immobilisation of bearer shares (the "Law") entered into force in Luxembourg on August 18th 2014.

On December 30th 2014, the Luxembourg Supervisory Authority for the Financial Sector published its "Frequently Asked Questions in relation to investment funds established in Luxembourg concerning the Law of 28 July 2014 regarding immobilisation of bearer shares and units".

This Delegated Regulation specifies the minimum situations where the publication of a supplement is mandatory.

The RTS aims to clarify the concepts of "AIFM of open-ended AIF(s)" and of "AIFM of closed-ended AIF(s)".

Two recent Luxembourg judicial decisions have acquitted professionals of criminal liability pursuant to the fight against money laundering.

As provided by the 2010 Circular, the Circular also requires that the employee becomes a Luxembourg tax resident and has not been subject to income tax in Luxembourg in the 5 years preceding the starting date of employment in Luxembourg.

On 14 December 2023, the CJEU decided in favour of Amazon in State aid case C-457/21 P by confirming the General Court's conclusion that the Commission did not demonstrate that Luxembourg granted a selective advantage to Amazon.

On March 26th 2015, the European Securities and Markets Authority published an updated questions and answers on the application of the Alternative Investment Fund Managers Directive.

On 1 July 2025, the Hague Convention of 2 July 2019 on the Recognition and Enforcement of Foreign Judgments in Civil or Commercial Matters (the "Hague 2019 Convention") will enter into force in the United Kingdom.

Le § 211 (3) AO tel que complété par le règlement grand-ducal du 24 octobre 1978 permet au bureau d'imposition d'envoyer les bulletins dimposition par simple pli fermé (une simple lettre donc).

The Green paper issued in 2003 by the European Commission on European Entrepreneurship acknowledged the need for Europe to foster entrepreneurial drive more effectively.

Lors de sa réunion du 30 septembre 2022, le Conseil du Gouvernement a, en tenant compte des pressions inflationnistes dues notamment à l'environnement économique actuel qui continue...