Luxembourg Sets Pace for Private Credit in Europe
In a cautionary investment climate, interest in private credit has exploded and the Luxembourg fund sector has been at the centre of this activity, as a key jurisdiction for private credit in Europe
Chambers Global Practice Guide to Banking and Finance 2023 Luxembourg
Arnaud Arrecgros, David De Pasquale, Maurice Honnen and Despoina Souroviki look at the latest trends and developments in the banking and finance market in Luxembourg.
Chambers Global Practice Guide to Private Equity 2023: Luxembourg
An expert legal commentary and analysis on the key developments and trends in private equity in Luxembourg, 2023.
Lexology Transfer Pricing Guide 2024: Luxembourg
James O’Neal and Rui Duarte contributed to the Luxembourg chapter in Lexology GTDT’s Transfer Pricing Guide 2024.
Global Legal Insights – Corporate Tax 2023 – Luxembourg
James O’Neal, Ines Annioui, and Rui Duarte provide an overview of corporate tax work, key developments and the tax climate in Luxembourg.
Taxation of Luxembourg Reverse Hybrid Entities: Initial Administrative Circular and Compliance Guideline (Form 205)
On June 9 2023, the Luxembourg tax authorities released an initial administrative Circular regarding the taxation of Luxembourg reverse hybrid entities, which includes tax transparent entities and arrangements that meet the conditions specified in Article 168quater of the Luxembourg Income Tax Law, along with a Q&A document concerning the corresponding annual return (Form 205) that was published earlier this year.
ELTIF 2.0 – Enhancements and New Opportunities
The revised European Long-Term Investment Funds Regulation (EU) 2023/6061 was published in the Official Journal of the European Union.
CSSF Updates SFDR FAQ
On 13 March 2023, Luxembourg’s financial regulator, the Commission de Surveillance du Secteur Financier (the “CSSF”), issued an updated FAQ on Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial sector (“SFDR”).
An Update on Private Debt Funds in Luxembourg
This article forms part of the AIMA Journal Edition 133 providing an update on the Luxembourg private debt funds sector and covers AIFMD, ELTIF, legal and regulatory structuring, investment strategy, loan originating funds and more.
COVID-19 Luxembourg Update: Exceptional Measures Applicable to Companies Ends
In the context of COVID-19 and in order to comply with the applicable travel and social distancing restrictions, the Luxembourg law of 23 September 2020 allowed the holding of general and management bodies meetings of companies without the need for a physical presence in the Grand Duchy of Luxembourg, notwithstanding any provision to the contrary in the articles of association or where the articles of association did not provide for this possibility.
ICLG Environmental, Social & Governance Law 2023: Luxembourg
Johan Terblanche and Michelle Barry provide an insight into Environmental, Social & Governance (“ESG”) law.
CSSF Clarifies Eligibility to Open Cash Accounts for Luxembourg AIFs
On 18 October 2022, the CSSF issued a press release clarifying the types of entities that are eligible to open and hold the cash accounts of Luxembourg alternative investment funds.