Oct 14, 2022
BSP Newsletter | October 2022.pdf
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AML Compliance
Banking & Finance | Capital Markets
Investment Management
- China and Australia added to CSSF’s list of third country equivalent jurisdictions
- Update of the CSSF SICAR FAQ
- Handbook on AML/CFT professional obligations for RAIFs
- New requirements for investment fund managers to take into account sustainability risks
- CSSF update on cross-border distribution of investment funds
Tax
- Obligation to levy VAT on transport services on the Moselle condominium between Luxembourg and Germany
- The denial of input VAT deduction right shall be subject to the principles of neutrality and proportionality
- Higher Administrative Court rules on concept of hidden dividend distribution
- European Commission public consultation | Tackling the role of enablers that contribute to tax evasion and aggressive tax planning
- Adjustment of input VAT deduction | ECJ decision
- DAC6 notification requirement for lawyers covered by legal professional privilege
- Input VAT deduction on services | ECJ judgment