Suite aux augmentations indiciaires récentes, le montant des tranches de salaire pouvant être saisies ou cédées sera augmenté de manière significative avec effet au 1 avril 2023.

Please see below for more detail on the main amendments to the Benchmarks Regulation introduced by the Amending Regulation and first described in our newsflash published on 15 April 2019:

The European Parliament has recently reached a political agreement with the European Council and European Commission regarding the proposal

The Law of 22 June 2022 on the management and recovery of seized or confiscated assets, which came into force on 5 July 2022, established the Asset Management Office (Bureau de gestion des avoirs).

In it the CSSF clarified its interpretation of the concept of lending to the "public", an information relevant for the non-bank lending industry and, in particular, for private debt funds with a loan origination activity.

Today we return to an important topic: the now-famous Sustainable Finance Disclosure Regulation, or "SFDR". This time, we bring you a special newsflash video with some changes regarding the SFDR's...

The latest episode of Arendt's podcast Arendt We Live is devoted to financial and economic crime. What risks and obligations does a company need to consider in order to prevent and combat fraud...

On 19 August 2022, the Commissariat aux Assurances (the "CAA") published Circular Letter 22/16 ("Circular 22/16"), which clarifies the regulatory requirements that are applicable to the outsourcing...

On 28 December 2023, the CSSF clarified the process to be followed by UCITS/AIFs when submitting the annual update of their KIDs or KIIDs.

The budget bill provides inter alia that advance tax confirmations granted by the Luxembourg tax authorities before 1 January 2015

Following the European Court of Justice (ECJ) ruling of 2 April 2020 in case C-458-181, the Luxembourg direct tax authorities issued a circular letter (Circular...

On 29 January 2025, the Luxembourg tax authorities issued Circular L.I.R. n° 164/1, replacing the previous circular dated 23 March 1998.

On 18 December 2020, the OECD published its much-anticipated "Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic".

On 5 July 2018, the CJEU released a welcome decision in the Marle Participations case concerning the deduction of input VAT by a holding company on costs incurred in relation to acquisitions and sales of shares...

In 2020 Arendt Business Advisory, with the support of the ABBL, conducted an in-depth study into the relationship between FinTechs and Banks in Luxembourg.

In the absence of a common EU framework for share classes of UCITS funds*, ESMA has identified diverging national practices as to the types of share classes that are permitted...

On 18 January 2019, the Luxembourg VAT authorities published a new Circular (N°790), which clarifies the provisions of article 28, §3, of the VAT Law on transfer pricing and VAT.

The EU Commission presented the proposal for the CSRD in April 2021. The CSRD aims to strengthen the existing rules on non-financial reporting, which were added to amended Directive...

On 26 March 2024, Directive (EU) 2024/927 amending Directives 2011/61/EU (AIFMD) and 2009/65/EC (UCITS Directive) as regards delegation arrangements, liquidity risk management...

On 3 April 2020, ESMA finally issued its long-awaited guidelines on performance fees in UCITS and certain types of AIFs (the "Guidelines"). If adopted by the CSSF, certain provisions in the...