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KPMG Luxembourg
For companies considering relocating to the EU, local remuneration practices are, naturally, an important factor. Luxembourg is well-known for offering highly flexible remuneration packages.
KPMG Luxembourg
Our last posts presented the expectations of ESMA regarding the new IFRSs (IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers, and IFRS 16 Leases).
Ogier
Two bills of law were filed on 6 December 2017 by the Luxembourg Ministry of Justice with a view to transposing articles 30 and 31 of the Directive (EU) 2015/849 ...
ELVINGER HOSS PRUSSEN
La Chambre des Députés a adopté le 17 janvier la loi portant sur le bail commercial qui modifie profondément le régime applicable aux baux d'immeubles destinés à l'exercice d'une activité commerciale, industrielle ou artisanale.
ELVINGER HOSS PRUSSEN
On 17 January, the Parliament adopted the Law on commercial leases (the "Law") which modifies significantly the regime applicable to commercial leases.
Ogier
As international clients from common law jurisdictions expand their businesses in a civil law jurisdiction such as Luxembourg, the question of the enforceability of the liquidated damages and penalty clause ...
KPMG Luxembourg
The Insurance Distribution Directive (IDD) is to insurance what MiFID is to investments. It repeals the directive on insurance mediation and regulates specific insurance-based investments, including inducements.
Dentons
This brief report provides a summary of the most important amendments of the legal provisions applicable to commercial leases, introduced in Luxembourg through the law dated 17 January 17...
ELVINGER HOSS PRUSSEN
On 5 January 2018 the CSSF announced in a press release that they are rescinding their standing position in relation to the assessment of the eligibility criteria of non-UCITS open-ended ETFs and other UCIs ...
KPMG Luxembourg
In its September 2017 update, the IFRS Interpretations Committee (IFRIC) published its view on when to classify particular investments as equity under IFRS 9.
Chevalier & Sciales
A revised version of Luxembourg's law on commercial companies, originally dating from August 10, 2015, came into force on December 19, 2017, following its publication in the grand duchy's official gazette (Mémorial A no. 1066) on December 2015 (the "Company Law").
KPMG Luxembourg
The latest Family Business Barometer was recently released by the European Family Business (EFB) and KPMG Enterprise, containing the results of an online survey ...
KPMG Luxembourg
In accordance with the enforcement priorities published by the European Securities and Market Authority (ESMA) in October 2017, the Commission de Surveillance du Secteur Financier (CSSF) ..
ELVINGER HOSS PRUSSEN
On 22nd December 2017, the Luxembourg Minister of Economics filed Bill of law No. 7228 (the "Bill") aiming to amend the Law of 2 September 2011 on access to certain professions...
Dennemeyer Group
The Enlarged Board of Appeal of the European Patent Office has issued decision G 1/16 on the allowability of undisclosed disclaimers introduced into a patent claim.
KPMG Luxembourg
On 5 January 2018, the CSSF updated its Frequently Asked Questions (FAQ) document on the Law of 17 December 2010 (the "UCI Law") in relation to investment by UCITS in other UCIs as per Article 41(1)(e)...
KPMG Luxembourg
The CSSF clarifies that as foreseen in the Treaty on the Functioning of the European Union for all European Regulations, MiFIR will be binding and directly applicable in Luxembourg from 3 January 2018.
ELVINGER HOSS PRUSSEN
The Luxembourg TMT sector has evolved from being predominantly a provider of voice services into a diverse, competitive and interconnected industry using terrestrial, satellite and wireless transmission systems.
ELVINGER HOSS PRUSSEN
The countdown has started: in less than five months, the General Data Protection Regulation (the "GDPR") will become directly applicable within the European Union (the "EU").
ELVINGER HOSS PRUSSEN
On 18 April 2017, the amending protocol signed by Luxembourg and Ukraine on 30 September 2016 on the Ukraine-Luxembourg double tax treaty entered into force.
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KPMG Luxembourg
In April 2014, the final text of the revised Markets in Financial Instruments Directive (MiFID II) was adopted.
KPMG Luxembourg
Over the past years, cloud technology has strongly reinforced its position in the market as the new leading support technology.
ELVINGER HOSS PRUSSEN
In the new Circular of 8 December 2017 (the "Circular"), which replaces Circular L.G. – No. 61 of 12 February 2015 dealing with the issuing of tax residence certificates for UCIs, ...
KPMG Luxembourg
On 2 December 2017, the US Senate passed its version of tax reform legislation ("Senate Bill") by 51 votes to 49, while the House passed its own version ("House Bill") on 16 November 2017.
KPMG Luxembourg
The Insurance Distribution Directive (IDD) is to insurance what MiFID is to investments.
KPMG Luxembourg
Ushering in a truly circular economy, i.e. one that runs on products, components, and materials that are reused instead of discarded, requires more than the will to change one's behaviour.
Arendt & Medernach
MiFID II revises and completes the rules currently in place. In particular, the scope of regulated products and activities is extended.
KPMG Luxembourg
Web banking, mobile apps, disruption, chatbots, robotic automation processes, robo-advisors... quite a slew of new terms have fast become ubiquitous amongst private bankers.
KPMG Luxembourg
Have you heard this year's year-end VAT jingles yet? ‘Tis the season of snow, glühwein, and tax rulings!
Ogier
On 15 December 2017, the Grand-Ducal Regulation (A1066) on the coordination of the amended law of 10 August 1915 relating to commercial companies (the Law) was published in the Luxembourg Official Gazette ...
ELVINGER HOSS PRUSSEN
A Soparfi is a fully taxable ordinary commercial company, whose corporate purpose is limited to the holding of participations and related activities. A Soparfi has full treaty access...
KPMG Luxembourg
December is a month of mixed emotions. Holidays like St. Nicholas Day and Christmas bring a lot of cheer—but they also, well, they don't cost nothing
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