Briefings from Arendt & Medernach

  • Luxembourg newsflash — 16 January 2015

    The CSSF has issued a new Circular 15/601 relating to the ratio increase notification procedure laid down in Article 94(1)(g)(ii) of Directive 2013/36/EU (CRD IV).

  • Taxation of SCS and SCSp qualifying as AIFs

    The Luxembourg tax authorities have issued Circular Letter L.I.R. n° 14/4 with respect to the taxation of income realised by a Luxembourg common limited partnership or a special limited partnership.

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