CSSF Issues Mandatory Data Collection Exercise for SFDR and Taxonomy Regulation by June 15, 2023 On 24 March 2023, the Commission de Surveillance du Secteur Financier (CSSF) released a press release requesting specific financial market participants (FMPs) to...
Luxembourg Bill of Law n° 8186 Simplification and clarification of some tax matters Background The Bill of Law 8186 (“the Bill”), presented on March 28th, 2023, introduces certain changes to the General Tax Law (Abgabenordnung, “AO”) that help clarifying and...
ELTIF 2.0 New Opportunities The European Long-Term Investment Fund or so called «ELTIF» has been introduced in the European legislation pursuant to the Regulation EU (2015/760) issued by the European Parliament and European Council relating to the ELTIFs on 29 April...
EU Blacklist update Non-cooperative jurisdictions for tax purposes Following on the Higher Administrative Court (“Cour Administrative”) case N°39193C originated on 23 November 2017, the Lower Administrative Court (“Tribunal Administratif”) confirmed the position in...
