Welcome to the second edition of our Horizon Scan for 2024: key recent and expected funds, regulatory, and tax developments to look out for. As before, we focus on the most important developments and changes that we expect to...more
5/24/2024
/ Climate Change ,
Cross-Border ,
Disclosure Requirements ,
EU ,
False Claims Act (FCA) ,
Fund Managers ,
Investment Funds ,
Private Funds ,
Private Investment Funds ,
Regulatory Standards ,
Reporting Requirements ,
SFDR ,
Sustainability ,
Sustainable Business Practices ,
Sustainable Finance ,
Transitional Arrangements ,
UK
The Luxembourg Tax Authorities have started to issue late filing penalties for a fixed amount of EUR 10,000 for the non-fulfillment of the reporting obligation regarding real estate levy.
In light of this action,...more
On 22 December 2021, the European Commission presented a proposal for a new directive to fight against the misuses of shell entities for improper tax purposes. This proposal has been issued to ensure that entities in the...more
A variety of steps have been taken to accommodate managers working during the lockdown. As at 29 September 2020, these measures are as follows:
1. MORE FLEXIBILITY FOR THE GOVERNANCE OF FUNDS -
On 20 March 2020, the...more
9/30/2020
/ Accounting ,
Anti-Money Laundering ,
Anti-Terrorism Financing ,
Commercial Bankruptcy ,
Coronavirus/COVID-19 ,
CSSF ,
Filing Deadlines ,
Fund Managers ,
Information Technology ,
Investment Firms ,
Investment Funds ,
Investors ,
Liquidity ,
Luxembourg ,
Outsourcing ,
Pension Funds ,
Re-Opening Guidelines ,
Relief Measures ,
Remote Working ,
Reporting Requirements ,
Swing Pricing ,
Time Extensions
A variety of steps have been taken to accommodate managers working during the lockdown. As at 22 June 2020, these measures are as follows:
1. MORE FLEXIBILITY FOR THE GOVERNANCE OF FUNDS...more
6/22/2020
/ Anti-Money Laundering ,
Anti-Terrorism Financing ,
Commercial Bankruptcy ,
Commercial Leases ,
Coronavirus/COVID-19 ,
CSSF ,
Filing Deadlines ,
Information Technology ,
Investment Firms ,
Investment Funds ,
Investors ,
Luxembourg ,
Outsourcing ,
Re-Opening Guidelines ,
Relief Measures ,
Remote Working ,
Reporting Requirements ,
Swing Pricing ,
Time Extensions
A variety of steps have been taken to accommodate managers working during the lockdown. As at 20 May 2020, these measures are as follows:
1. MORE FLEXIBILITY FOR THE GOVERNANCE OF FUNDS -
The increased flexibility for the...more
4/17/2020
/ Commercial Bankruptcy ,
Commercial Leases ,
Coronavirus/COVID-19 ,
CSSF ,
Filing Deadlines ,
Investment Firms ,
Investment Funds ,
Investors ,
Luxembourg ,
Relief Measures ,
Reporting Requirements ,
Swing Pricing