This newsletter is intended as a general discussion of the following topics: AML, Banking & Finance, Capital Markets, Investment Funds and Tax.
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AML
BANKING & FINANCE
- Eba guidelines on reporting obligations under the PSD 2 in Luxembourg
- The EU Securitisation Regulation
- Court of Appeal confirms strong position of Pledgee under Collateral Law
- MIFID II & MIFIR | Update of ESMA Q&A
CAPITAL MARKET
- Luxembourg Stock Exchange introduces two new professional segments
- Market Abuse | Update of ESMA Q&A
- Transparency Law | CSSF enforcement
- Draft Law to transpose EU Directive on long-term shareholder engagement into Luxembourg National Law
INVESTMENT FUNDS
- Update on the EU Legislative proposal to facilitate cross-border distribution of investment funds
- Luxembourg - Hong Kong mutual recognition of funds MOU signed by CSSF and SFC
- Crowdfunding service providers for business | Update
- Benchmarks Regulation | Update of ESMA Q&A
- Improvements in foreign exchange administration for QFIIS/RQFIIS and opening up of Chinese Capital Markets
TAX
- Previous Tax Treaty between France and Luxembourg still applies for 2019
- Principle of legitimate expectations once again confirmed by the Luxembourg Administrative Court
- ATAD 1 implementation Law enters into force
- Luxembourg Government announces Tax Policy for the coming term (2018-2023)
- Luxembourg VAT Group Regime in force
- ECJ clarification of conditions for input VAT deduction in share disposals
- ECJ clarifies formal conditions for the right of input VAT deduction
- ECJ confirms right to deduct input “VAT” following a failed takeover bid
- Input VAT deduction on overhead costs in hire purchase transactions
- Non-extension of specially reduced tax rate on real estate capital gains
- OECD guidance on the concept of substance for no or only nominal tax jurisdictions
- OECD publishes peer reviews on the exchange of tax rulings
- Luxembourg fiscal unity regime – request for preliminary ruling from ECJ
- Tax Treaty Update
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