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Adoptés en date du 16 decembre 2015, la nouvelle directive 2015/2436 (Ia directive)(1) et Ie nouveau règlement 2015/2024 (Ie reglement)(2) consistent en une refonte et une modernisation ciblée du syst...
Retrouvez-ci dessous un extrait de l'article publié par Lionel Bonifazzi, Director, dans ACE Magazine 2016/03 sur le principe du "step-up" en droit fiscal luxembourgeois. Le principe du « step-up » co...
The Luxembourg government presented on 29 February the principles of the next fiscal reform to take effect on 1 January 2017. The majority of the measures announced will impact individuals (e.g. adap...
La protection des données à caractère personnel et les règles entourant leur transfert ont été consacrées par la directive 95/46/CE du Parlement européen et du Conseil du 24 octobre 1995 relative à la...
Download the file below to read more about: Law of 18 December 2015 | Budget Law of 18 December 2015 | Law of 18 December 2015 Regarding the Common Reporting Standard (“CRS”) | Law of 7 December 2015 ...
Marketing of foreign aifs to retail investors in Luxembourg | RAIF: introduction of a new investment vehicle in Luxembourg | Regulation on European long-term investment funds has enter...
Law of 18 December 2015 Step-up for new resident individuals The law introduces the “step-up” on important participation within the meaning of Article 100 Income Tax Law (i.e. broadly a participati...
2015 marked the 100th anniversary of the Luxembourg Law of 10 August 1915 on commercial companies. On this special occasion, Wolters Kluwer edited a jubilee book in French that briefly retraces the ...