Newsflashes

On 8 June 2020, the European Commission published a draft Commission Delegated Directive amending Directive 2010/43/EU as regards the sustainability risks and sustainability factors to be taken into account for undertakings for collective investment in transferable securities (the “ Draft Amendment”

On 8 June 2020, the European Commission published a draft Commission Delegated Regulation amending Delegated Regulation (EU) No 231/2013 as regards sustainability risks and sustainability factors to be taken into account by alternative Investment fund managers (the “ Draft Amendment”). The Draft

In its judgment dated 14 May 2020, the European Court of Justice (hereinafter “ ECJ”) found the Luxembourg fiscal unity regime to be contrary to the freedom of establishment and the freedom to provide services. The Higher Administrative Court ( Cour administrative) initially submitted three

On 10 June 2020, the European Commission published its report assessing the application and the scope of Directive 2011/61/EU of the European Parliament and of the Council on alternative investment fund managers (the “ AIFMD”). The European Commission assessed whether the specific rules of the AIFMD

Multilateral instrument ("MLI") The Luxembourg tax authorities recently confirmed, in a newsletter issued on 8 June 2020, their intention to publish coordinated versions of the currently enforceable double tax treaties, depicting the changes due to the Multilateral Instrument (hereafter “ MLI”) and

On 12th June 2020, the Luxembourg Constitutional Court handed down an anticipated decision regarding the regime on collective taxation of married couples and its alleged discrimination of persons registered as partners under the regime of the law of 9 July 2004. Indeed, article 3 (d) of the