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Aim is to unlock additional financing of at least €315bn for investment.
The Advocate General of the CJEU has further defined VAT exemptions applicable to collective investment funds...
Luxembourg, EU and international developments in tax regulation, including the double tax treaty network.
Simplified form of company to be introduced; ‘sarl’ companies to become more flexible, and other proposals.
The Luxembourg Budget law, abolition of the witholding tax system and a new circular on benefits-in-kind, plus more.
Luxembourg offers interesting tax legislation for reinsurance businesses.
Tax Update — October 2014: Luxembourg budget 2015; Luxembourg-France double tax treaty amended; and more
Arendt & Medernach has published its Tax Update for October 2014.
On 5 September 2014, the Luxembourg and French finance ministers signed a fourth amendment to the Luxembourg-France Double Tax Treaty dated 1 April 1958.
Bill of law no. 6625, which will substantially change the legal regime applicable to bearer shares issued by a Luxembourg company, was adopted on 16 July 2014.
The final texts of the revised Markets in Financial Instruments Directive have been published in the Official Journal of the European Union.
Publication of two RTSs to determine the ‘identified staff’ and the types of instruments that can be used for paying bonuses
These two regulatory technical standards (RTSs) were published in the Official Journal of the European Union on 20 May and 6 June 2014 respectively.
The Arendter — February 2014 download
Arendt & Medernach has launched The Arendter magazine. Topics covered in this first issue include tax, regulatory, international, art, training and innovation.
Arendt and Medernach has released a short flashback intended to enable you to keep track of the main legal trends that marked 2013.
Arendt & Medernach has released its Luxembourg legal update for December 2013.
Following the entry into force of some risk mitigation techniques, the second obligation under EMIR, i.e the reporting obligation, will start in February 2014.
On 16 January 2013, the CSSF published the circular letter 13/556 announcing the entry into force of the CSSF regulation no. 12–02 of 14 December 2012 on the fight against money laundering and terrorist financing.