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By Eric Fort, Alain Goebel, Jan Neugebauer, Thierry Lesage, Vincent Mahler
On 8 August 2019, the Luxembourg Government filed with Parliament Bill of Law n°7466 implementing into domestic law council directive (EU) 2017/952 of 29 may 2017 ("ATAD II").
By Eric Fort, Alain Goebel, Thierry Lesage, Vincent Mahler, Jan Neugebauer
The DAC 6 Bill requires certain intermediaries to report to their tax authorities cross-border arrangements that contain at least one of the hallmarks laid down in the DAC 6.
By Arendt & Medernach
This document is only accessible by a limited audience: contact us for an analysis of the examples related to your situation. The document provides examples on the approach to identify the BOs
By Pierre-Michael De Waersegger, Isabelle Lebbe, Philippe-Emmanuel Partsch
Saving for retirement will soon be facilitated by a personal pension product with truly pan-European characteristics.
By Bruno Gasparotto, Sophie Weyten, Nicolas Conrad, Claire Schmitt
The lease of buildings is as a rule VAT exempt but such VAT exemption can be waived through the exercise of a VAT option under certain conditions:
By Arendt & Medernach
The CSSF has published on 15 July 2019 two press releases concerning mandatory notifications for UK firms as well as for UCIs and their managers in the context of Brexit.
By Arendt & Medernach
The main aim of the Action Plan and the related communications made by the ECB is to support the market in the implementation of the transition away from EONIA.
By Arendt & Medernach
Today on 12 July 2019, after one year of negotiations among the European co-legislators, the Directive with regard to cross-border distribution of collective investment funds
By Arendt & Medernach
There are no exemptions to the obligation to complete the online assessment.
By François Warken, Laurent Schummer, Francis Kass, Pierre-Michael De Waersegger, Noémi Gémesi
On 10 July 2019, the Luxembourg parliament adopted the final text of the bill of law (the "New Law") implementing into Luxembourg domestic law the provisions of Directive.
By Eric Fort, Alain Goebel, Jan Neugebauer, Thierry Lesage, Vincent Mahler
The provisions that are expected to have the most significant impact in particular on cross border investments and the main outstanding points that need clarification are summarised
By Arendt & Medernach
As of 21 July 2019 the New Prospectus Law will repeal and replace the Luxembourg law of 10 June 2005 on prospectuses for securities (the "2005 Law").
By Louis Berns, Philippe Schmit, Louisa Silcox
On 25 June 2019, the draft law n° 7416 amending Article L. 222-9 of the Labour Code and increasing the minimum social wage by 0.9%, was approved by the Chamber of Deputies.
By Arendt & Medernach
The Luxembourg law of 13 January 2019 introducing a central register of beneficial owners of Luxembourg entities was published in the Mémorial A of 15 January 2019 and entered into force on 1 March 2019.
By Henning Schwabe, Daniel Petsch
Financial counterparties ("FCs") and non-financial counterparties ("NFCs") should now assess whether they are ready.
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