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The Luxembourg Budget law, abolition of the witholding tax system and a new circular on benefits-in-kind, plus more.
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).
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.
The banking union package is based on two pillars, the single supervisory mechanism and the single resolution mechanism, while the single rule book is the foundation on which the banking union is built.
The Luxembourg Budget law for 2015 and the law introducing measures for the future were adopted on 19 December 2014.
Luxembourg’s parliament has voted through a Budget that contains various new VAT measures.
CSSF publishes updated AIFMD FAQ: guidance for the notifications under Articles 25 and 37 of the AIFM law
The Commission de Surveillance du Secteur Financier has published an updated version of its FAQ on the AIFMD.
To strengthen the EU’s policy of not recognising the annexation of Crimea and Sevastopol by Russia, the Council of the EU has reinforced the package of restrictive measures.
Luxembourg has now fully implemented the AIFMD. This will reinforce the country’s position as a global investment fund hub.
The CSSF has no objections to UCITS investing in China A-Shares using the Hong Kong-Shanghai Stock Connect platform.