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By Glenn Meyer, Isabelle Lebbe, Laurent Schummer, Pierre Beissel
The draft laws implementing AMLD 4 set out strict rules to allow for protection against improper access to the information on BOs.
By Arendt & Medernach
MiFID II revises and completes the rules currently in place. In particular, the scope of regulated products and activities is extended.
By Eric Fort, Alain Goebel, Thierry Lesage, Jan Neugebauer
As announced by the Luxembourg Finance Minister in his presentation of the 2018 budget bill, the government introduced certain amendments to the current tax regime of stock option plans
By Arendt & Medernach
Regulation (EU) 2017/1991 amending regulations (EU) No 345/2013 on European Venture Capital Funds (EuVECAs) and (EU) No 346/2013 on European Social Entrepreneurship Funds...
By Jan Neugebauer
A focus on the new German tax rules applying to Luxembourg investment funds in relation to their German investors and German investments and illustrate the impacts under the German Investment Tax Reform 2018.
By Eric Fort, Bruno Gasparotto, Alain Goebel, Thierry Lesage, Jan Neugebauer
On 11 October 2017, and for the last time before next year's parliamentary elections, the Luxembourg Finance Minister presented the budget bill for 2018
By Arendt & Medernach
On 5 September 2017, the Grand Chamber of the European Court of Human Rights (the "ECHR") examined for the first time the issue of the monitoring of electronic communications of an employee...
By Arendt & Medernach
In less than 4 months the Priips-Kid regulation will come into force.
By Jan Neugebauer
Germany is one of the main economies of Europe. In terms of fund distribution it's also one of the key jurisdictions for the Luxembourg market. On January 1st 2018, in Germany, the Tax Law will change in respect to fund taxation.
By Sophie Wagner-Chartier, David Alexandre
The first draft bill complementing the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data...
By Bruno Gasparotto
The CJUE adopts the same position in the three cases by mainly addressing the issue of the scope of the IGP exemption foreseen under article 132, 1, f)...
By Philippe Schmit, Françoise Faltz
What are the main sources of immigration law in your jurisdiction?
By Bruno Gasparotto, Sophie Weyten, Bishr Shiblaq, Nicolas Conrad, Yijun Liu
On 27 August 2017, the United Arab Emirates (the "UAE") published the text of its domestic Value Added Tax (the "VAT") Law, shortly after releasing the text of its Excise Tax...
By François Warken, Caroline Motzer
Issuers are invited to check the ongoing validity of their LEI codes with the local operating unit (LOU). Issuers are requested to send their LEI codes by email to the Luxembourg Stock Exchange.
By Bruno Gasparotto, Sophie Weyten, Bishr Shiblaq, Nicolas Conrad, Yijun Liu
On 31 July 2017, the President of the United Arab Emirates (the "UAE") issued the new Tax Procedures Law (the "Law").