As sustainable investing and disclosures continue to gain momentum, theEU is taking significant steps to ensure that financial services firms operating within its jurisdiction are compliant with the latest regulations and delegated acts.

The CSSF has also announced the launch of a weekly questionnaire to be completed by investment fund managers to facilitate its supervision of the sector during the current market turbulence.

The FAQ provides useful information with regard to the scope of the 2014 Law and the obligations for companies that issued bearer shares before and after the entry into force of the 2014 Law.

Our comparison table of Luxembourg investment vehicles has been updated. It takes into account the changes to the securitisation law adopted by the law of 25 February 2022.

In the notification, the AIFM must identify the umbrella fund as well as the name and investment strategy of its sub-funds to facilitate administrative procedure in its home and host member states.

Hyperlinks to the relevant national legislation and rules.

On 19 October 2022, the negotiators from the Council and the European Parliament reached a provisional agreement on a revision of the European Long-Term Investment Fund (ELTIF) Regulation.

A company is not permitted to carry forward losses accrued during the years covered by a prior advance tax clearance.

The CSSF would like to bring to the attention of Financial Market Participants (FMPs) that the amended SFDR RTS has entered into force on 20 February 2023.

The Constitutional Court is now tasked with ruling on the validity of the legal provisions that apply to companies whose total balance sheet falls between EUR 350,001 and EUR 2,000,000.

The CSSF has published on December 30 last year a set of frequently-asked questions and responses.

The Applicant must provide to the CSSF a proof that a paying agent has been appointed for its HK covered Fund.

The Law of 16 July 2019 implementing the regulations on EuVECA, EuSEF, ELTIF and MMF (the "Regulations") and amending the RAIF law entered into force on 22 July 2019 (the "Law of 16 July 2019").

On March 23 the Luxembourg Financial Supervisory Authority issued CSSF Circular 15/608, addressed to all banks acting as depositaries of UCITS funds under the grand duchy's investment funds legislation of December 17, 2010.

On 25 October 2024, the Commission Delegated Regulation (EU) 2024/2759 (the "Delegated Regulation") was published, supplementing the revised European Long-Term Investment Fund (ELTIF) framework under the ELTIF 2.0 regime.

The Grand Duchy of Luxembourg recently received a positive evaluation in the 4th mutual evaluation report conducted by the Financial Action Task Force (FATF) and published on September 27, 2023.

The non-deductibility of corporate expenses and subsequent application of a withholding tax on the grounds of hidden dividend qualification: it should be demonstrated that a "special" relationship between ...

The European Securities and Markets Authority has issued a fresh update on October 1 to its Questions and Answers document providing guidance and interpretation of the EU's Alternative Investment Fund Managers Directive.

ESMA has updated its Q&A documents on details of the UCITS rules in November of this year with two additional queries regarding the interpretation of investment limits when a UCITS invests in an umbrella fund.

The Financial Sector Supervisory Authority has confirmed it has issued a circular requiring investment funds domiciled in the grand duchy to report whenever they receive investor redemption requests ...