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  • Article

    Recommendations On Savings And Investment Accounts

    On 30 September 2025, the European Commission published two initiatives to advance the Savings and Investments Union.
    European UnionFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Brexit Blog 12: Will The UK Join The Lugano Convention?

    A new chapter in post-Brexit discussions: will the UK be able to join the Lugano Convention on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters?
    European UnionLitigation, Mediation & Arbitration
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Challenging And Enforcing Arbitration Awards In Luxembourg And Belgium

    In recent years, the time and resources dedicated to post-award issues, including defending against challenges to awards and the necessity to have awards recognised and enforced abroad...
    European UnionLitigation, Mediation & Arbitration
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Comparability Of Investment Funds In Europe: Only Tax Features Matter

    The regulatory framework for investment funds is largely harmonised through the UCITS and AIFM Directives. The EU regulatory framework gives Member States discretion over certain structural and organisational aspects...
    European UnionTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    EU Tax Alert 190

    The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed of the latest developments on EU tax law.
    European UnionTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    EU Tax Alert 212

    The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.
    European UnionTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Launching EU Investment Hubs: Legal And Tax Considerations For Location Of EU Investment Hub – New York Office Snippet

    The 'Snippet' series from our New York office regularly offers insights on a range of EU tax and legal topics for US fund managers (‘FMs').
    GlobalCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    US Fund Managers Raising Capital In Europe: Demystifying The AML/CFT Framework – New York Office Snippet

    US fund managers (USFM) use unregulated Luxembourg special limited partnerships (SCSp) to raise EU capital.
    GlobalFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    2023 Global Transfer Pricing Guide

    Transfer pricing remains a primary focus of the international tax community. International efforts led primarily by the Organisation for Economic Co-operation and Development...
    GlobalTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Developments In Tariffs And Their Interaction With Transfer Pricing

    Tariffs are by no means a new phenomenon, but recent developments have had a profound impact on global supply chains and international trade. From the US tariff waves introduced under the Trump administration...
    GlobalTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    ELTIF Snippet Series #1 US Fund Managers – ELTIF As A Gateway To Capital From EU HNWI

    US fund managers (USFM) have traditionally focused on large institutional investors. To onboard EU institutions, USFM often rely on a Luxembourg-based investor-facing access...
    LuxembourgFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    ELTIF Snippet Series #6 US Fund Managers: Launching An ELTIF With An EU Host AIFM

    The European Long Term Investment Funds ("ELTIF") label aims to boost long-term investments in the real economy and facilitates the distribution of illiquid assets to EU based HNWI.
    LuxembourgFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Launching EU Investment Hubs: US Fund Managers: Launching An In-house AIFM In Luxembourg – New York Office Snippet

    This is the third and final Snippet in our series on the insourcing of functions in Luxembourg fund structures.
    LuxembourgFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    US Fund Managers Raising Capital In Europe: Demystifying The AML/CFT Framework (Part II) – New York Office Snippet

    US managers of private funds (USFM) use unregulated Luxembourg special limited partnerships (Fund) to raise EU capital. To benefit from an EU marketing passport, USFM often appoint a Luxembourg host alternative investment.
    LuxembourgFinance and Banking
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Legal Echoes: Noteworthy Changes In Real Estate Law

    In order to fight the effects of inflation, a temporary reduction of VAT rates has been applicable since 1 January 2023 and will last until 31 December 2023. The current rates...
    LuxembourgReal Estate and Construction
    Loyens & Loeff
    Loyens & Loeff
  • Article

    US Investment Firms And The Grand Duchy, A Love Affair

    We all know them, Sunday afternoon birthday parties, making conversation… That is where we lawyers are often taken by surprise with questions like: "why are all these investment firms...
    LuxembourgStrategy
    Loyens & Loeff
    Loyens & Loeff
  • Article

    New Guidance On Mutual Agreement Procedures

    The Luxembourg tax authorities (LTA) have just published a new circular on tax treaty-based mutual agreement procedures (MAPs).
    LuxembourgTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    AI: A Threat Or An Asset For The Lawyer

    An AI assistant capable of drafting deeds and guiding an individual through the courts: it's no longer science fiction.
    LuxembourgTechnology
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Coalition Agreement Outlines Strategic Direction For Competition Enforcement And Economic Security

    The coalition parties that will form the next Dutch government published the coalition agreement, including their strategic priorities, on 30 January 2026.
    NetherlandsAntitrust/Competition Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Dutch Call-in Powers Bill Moves Forward: House Of Representatives Adopts Draft Bill After Significant Amendments

    The Dutch House of Representatives has adopted a private member's bill introducing call-in powers for the Dutch competition authority ACM, enabling review of below-threshold transactions while simultaneously raising mandatory notification thresholds. This reform shifts Dutch merger control from a purely threshold-based system toward a discretionary, risk-based regime that could significantly impact dealmakers pursuing roll-up strategies, buy-and-build models, or acquisitions in concentrated markets.
    NetherlandsAntitrust/Competition Law
    Loyens & Loeff
    Loyens & Loeff

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