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Dennemeyer Group
This stems from the need to identify the source of the product, its manufacturing method and compliance with specific standards.
ATOZ Tax Advisers
On 8 August 2019, a draft law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable
ATOZ Tax Advisers
On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164
ATOZ Tax Advisers
On 15 July 2019, the CSSF published two press releases (19/33 and 19/34) directed at (i) UK firms and (ii) UCITS management companies and AIFMs, clarifying actions to be taken by UK entities
ATOZ Tax Advisers
The Luxembourg Law of 13 January 2019 (the Law) implementing EU Directive2015/849 requiring each EU member state to create a central register recording information on beneficial owners of corporate entities...
Ogier
On 8 August 2019, the Luxembourg Government submitted a draft law to the Parliament (the Draft Law) to implement the Council Directive (EU)
Dennemeyer Group
The term "trade secret" is invariably included in any definition of "Intellectual Property." However, while the majority of IP types are subject to strict rules
ELVINGER HOSS PRUSSEN, société anonyme
On 8 August 2019, Bill No. 7466 (the "Bill") implementing the Anti-Tax Avoidance Directive (EU) 2017/952 on hybrid mismatches ("ATAD2")
ELVINGER HOSS PRUSSEN, société anonyme
On 8 August 2019, the Luxembourg Government tabled a new Bill of Law N° 7465 (the "Bill") before the Luxembourg Parliament implementing the so-called "DAC6" into Luxembourg domestic law.
Arendt & Medernach
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").
Arendt & Medernach
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.
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
DLA Piper
On 8 August 2019, two new Bills (No 7465 and No 7466) were introduced to the Luxembourg Parliament (Chambre des Députés).
KPMG Luxembourg
On 30 July 2019, the Commission de Surveillance du Secteur Financier (CSSF) published a FAQ on the topic of swing pricing mechanism.
KPMG Luxembourg
On 16 July 2019, the Luxembourg law ("the Law") implementing into domestic law certain provisions of the EuVECA, EuSEF, MMF, ELTIF and Securitization regulations was published in the Memorial.
Arendt & Medernach
Saving for retirement will soon be facilitated by a personal pension product with truly pan-European characteristics.
KPMG Luxembourg
Aligning portfolio management and investor interests with fair reward is what most people associate with performance fees
DLA Piper
The commercial real estate market is constantly evolving, and the emergence of new technology tools has brought radical change to the sector.
Arendt & Medernach
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:
KPMG Luxembourg
Everyone understands that the IFRSs must be constantly refreshed in response to a fast-changing world. Over the last eight years, investors'
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KPMG Luxembourg
It was about two years ago that articles about regtech first began hitting newsstands.
KPMG Luxembourg
IFRS Taxonomy certainly isn't new—it's been around since 2016—but it's made a comeback as the mandatory adoption date creeps closer.
Dennemeyer Group
Private sector research and development (R&D) funding remains concentrated.
Ogier
As of 1 March 2019, the Luxembourg law of 13 January 2019 (the Law) creating a register of beneficial owners (Registre des bénéficiaires effectifs or "RBE") is in force.
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
ATOZ Tax Advisers
Corporate Tax Comparative Guide for the jurisdiction of Luxembourg, check out our comparative guides section to compare across multiple countries
Hogan Lovells
On 22 June 2018 Luxembourg adopted a law introducing the option for Luxembourg covered bond banks to issue a new type of asset: renewable energy covered bonds or lettres de gage énergies renouvelables
Maples Group
With the possibility of a hard Brexit looming, Luxembourg remains a prominent and stable location for doing business in the European Union and beyond.
KPMG Luxembourg
Compliance is an ever-shifting challenge, given the changing needs of regulators, new technological capabilities, and frequent legal updates.
Ogier
Following the publication of Luxembourg laws of 8 April 2019[1] (see our previous briefing here), the Luxembourg Financial Sector Supervisory Authority (CSSF)...
Kinstellar
The new Slovak Act on Whistleblowing that took effect 1 March 2019 has introduced some notable changes to the obligations that employers faced under the previous Act on Whistleblowing valid until 28 February 2019.
KPMG Luxembourg
After several months of preparation, the European Commission has recently published its amending regulation on Solvency II, the CDR (EU) 2019/981, effective as of early July 2019.
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