The European Commission continues to review the rules around management and distribution of AIFs within the EU. The latest round of changes aims to improve the landscape for fund distribution, ...

A recent decision of the German High Tax Court ("Bundesfinanzhof", in short BFH) is causing a major uproar among the German private equity houses and is likely to have a substantial impact - far beyond the tax implications for current fund structures - on the future of the German private equity business.

The Directive 2010/73/EU dated 24 November 2010, amending the directive 2003/71/(the "Directive"), aims at simplifying rules on prospectuses for securities and on information about the issuers of transferable securities on financial markets, and at upgrading investor protection.

The Mortgage Credit Directive ("MCD") came into force on 21 March 2014 with the overall aim to create an EU-wide single residential mortgage credit market with a high level of consumer protection.

On 17 November 2011, the Ministry of Finance and Budget presented a draft bill n° 6366 relating to the activity of Family Office in Luxembourg.

_Les initiatives législatives et réglementaires européennes – et dans certains cas nationales – se sont multipliées ces dernières années en matière de finance durable.

Le Grand-Duché du Luxembourg vient de se doter d’un nouvel instrument procédural en matière pénale, afin de désengorger les tribunaux et rendre une justice plus rapide et plus efficace : le « jugement sur accord ».

Lawyers gathered in London last week to hear why Luxembourg offers such big potential for investors.

_Nous l'aurons tous compris lors du discours de notre premier ministre, Xavier Bettel, le 8 octobre 2021 dernier, la possibilité pour les employeurs d'instaurer le CovidCheck en entreprise...

An insight on the amendments to Luxembourg tax legislation following Bill n°6497, which was approved by the Luxembourg Parliament on 13 December 2012 and published in the official gazette on 28 December 2012.

Draft law 6501 has been voted by the Luxembourg Parliament. This Law of 14 June 2013 implements new tax treaties with:

Wir befinden uns im dritten Jahr der Covid-19-Pandemie; einer Zeit, in der die Fondsbranche mit einer Vielzahl von Herausforderungen konfrontiert war, von der Anpassung an Reise- und Arbeitsbeschränkungen bis hin zu extremen Marktschwankungen.

The law reformed the Commission of Accounting Standards and amended various provisions relating to the accounting and annual accounts of undertakings.

In answer to the financial crisis the European Commission (the "Commission") had been looking for measures to submit certain actors and activities connected with the financial markets and subject to considerable risks to a common and binding regulation.

On 28 January 2011, the Luxembourg direct tax authorities issued a circular (L.I.R n°164/2) (the "Circular"), which clarifies the tax treatment of Luxembourg companies that perform intra-group financing activities and sets out the framework for granting advance tax clearance concerning them.

Considering the new leverages which the Law confers to the Council, it seems that the legislator has approached a new level of competition enforcement, resulting in an increase in efficiency of the individual procedure as well as the tightening of the implementation of competition rules.

The following is a non-exhaustive list of 10 tips for unlisted companies to avoid conflict.

The new Directive on Alternative Investment Fund Managers ("AIFM Directive") entered into force on 21 July 2011, following its publication in the "Official Journal" of the European Union on 1st. of July.

Wie jedes Jahr ist es auch in diesem Jahr seit dem 15. Juli in und um Luxemburg still geworden – so zumindest der Anschein und das weit verbreitete Gerücht.

Einleitend möchten wir festhalten, dass die Telearbeit nichts Neues ist und in vielen Bereichen seit Jahren eingesetzt wird.