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The main recent changes to Luxembourg and international tax law.
Aim is to unlock additional financing of at least €315bn for investment.
Tax Update — July 2014: new rules for exit tax on capital gains upon migration; the tax treaty network; and more
Arendt & Medernach has released the July edition of its Tax Update.
After the publication of the CSSF Circular 14/587 on UCITS depositaries last week, it is now the European legislator’s turn to adopt new rules on UCITS depositaries.
The CSSF publishes the article 42 AIFMD information form: non-EU AIFMs can notify CSSF of intention to market in Luxembourg
The CSSF has published guidance on the notification to it by non-EU AIFMs of their intention to market their EU and non-EU AIFs to professional investors in Luxembourg.
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 CSSF has released a new circular aimed at clarifying the provisions applicable to Luxembourg credit institutions acting as depositary for UCITS.
The AlFM toolbox aims to provide reader-friendly access to the EU legislation relating to the AIFMD level-one measures as well as the AIFMR level-two measures.
The Luxembourg Parliament has approved the bill of law on a sale and buy-back transaction of real-estate assets to a wholly owned special-purpose vehicle.
Execution of search and seizure warrants in criminal matters in respect of electronic data held by persons bound by secrecy rules
Such measures are not only questionable from the perspective of criminal procedural rules, but also raise serious concerns from a professional secrecy point of view.
Section 2 of CSSF Regulation No. 13-02 relating to the out-of-court resolution of complaints will enter into force on 1 July 2014.
‘Allowances’ used as part of the fixed remuneration targeted by the European Commission, co-legislators and the EBA
The practice of introducing ‘position or role-based allowances’ is one of the elements underlined in the detailed analysis of EU banks published by the EBA.
The July 2013 issue of Arendt & Medernach’s Luxembourg legal update is available now.
The date 22 July 2013 is important for AIFMs that fall below one of the de minimis exemptions of the AIFMD.
In this issue, the firm discusses the adoption of the law on administrative co-operation in the field of direct taxation, the introduction of the bill regarding deferred taxation of unrealised capital gains upon migration, new VAT provisions and more.
The CSSF requires any person established in Luxembourg that potentially qualifies as an AIFM to perform a self-assessment as to whether it (i) qualifies as an AIFM and (ii) is subject to authorisation or registration requirements.
For the purpose of the 12 July 2013 law on alternative investment fund managers, numerous definitions apply.
On 11 July 2013, ESMA released an updated version of its Q&A on the guidelines on ETFs and other UCITs issues…...
ALFI has released new anti-money laundering practices and recommendations aimed at reducing the risk of money laundering and terrorist financing in Luxembourg.
The AIFM toolbox aims to provide reader-friendly access to the EU legislation relating to AIFMD.