Oct 18, 2023
BSP Newsletter | October 2023.pdf
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FLIP THROUGH THE FLIPBOOK:
Banking & Finance | Capital Markets
- ESMA | Public statement on sustainability disclosure in prospectuses
- EU Securitisation Regulation – ESMA | Updated Q&A
- Draft Law No. 8291 on the digital operational resilience of the financial sector
- MiFID II and MiFIR | ESMA and CSSF updates
- Virtual Asset Service Providers | New CSSF Q&A
- Previously published in Banking & Financial Services | Capital Markets
General Commercial
Corporate and M&A
Employment, Compensations & Benefits
Investment Management
- Changes to the subscription tax introduced by the law and Grand-Ducal regulation of 21 July 2023
- ESMA opinion on undue costs requirements for AIFS and UCITS
- Update on CSSF circular 21/789 impacting investment fund managers
- Modification to the FAQ | Submission of closing documents and financial information by managers
- Circular LBR 16/02 | LBR registration of RAIFS
- Previously published in Investment Management
Tax
- EC Proposal for a Transfer Pricing Directive
- Directive proposal establishing a head office tax system for SMEs in Europe
- Modernization of Luxembourg accounting legislation
- Luxembourg starts transposition of the Pillar Two Directive
- Double tax treaty Luxembourg | Cape Verde
- Directive proposal on business in Europe | Framework for income taxation (BEFIT)
- ECJ admits direct claim filed for reimbursement of overpaid input VAT paid to suppliers
- Secondary residence | Introduction of tax benefits
- Amendments to the Luxembourg - Germany double tax treaty signed on 6 July 2023
- Luxembourg lower tribunal rules on tax treatment of redemption of classes of shares
- A suspension of the tax limitation period complies with principles of legal certainty and effectiveness of EU law
- Reference for preliminary ruling to the ECJ regarding legal professional privilege and exchange of information
- Previously published in Tax