This newsletter is intended as a general discussion of the following topics: Capital Markets, Corporate, Employment, Fintech, Investment Funds and Tax.
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CAPITAL MARKETS
CORPORATE
- Law of August 31st 2018 concerning Societal Impact Companies
- Amendment concerning the Trade and Companies Register
- The Law on Commercial Companies dated August 10th 1915 as amended | End of Transitory Period
EMPLOYMENT
FINTECH
INVESTMENT FUNDS
- Management Companies and AIFMS | CSSF Circular 18/698
- AIFMD | Updated CSSF FAQ
- Money Market Funds | CSSF FAQ
- AIFMD | Updated ESMA Q&A
- Benchmarks Regulation | Updated ESMA Q&A
- Non-UCITS Depositaries | Circular CSSF 18/697
- Application of the UCITS Directive | Updated ESMA Q&A
TAX
- VAT Letting of a Building Qualifies as Involvement in Management of Subsidiary
- Luxembourg Circular on Virtual Currencies
- Mandatory Disclosure of Cross-Border Tax Arrangements by EU Intermediaries - DAC 6
- OECD publishes Discussion Draft on Intra-Group Financial Transactions
- VAT Treatment of a Redemption of Shares in Kind
- Commission concludes that Luxembourg did not grant State Aid to Mc Donalds
- Commission Decision in Engie Fiscal State Aid Case
- ECJ Grand Chamber Judgment on Cross-Border Loss Relief for Permanent Establishements
- Simplified Registration and Collection Mechanisms for Non-Resident Taxpayers
- Distinction between Rental and Commercial Income under Luxembourg Tax Law
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