Related posts
Browse AllCSSF updates its FAQ on Crypto-Assets for Undertakings for Collective Investment
The CSSF has published Version 7 of its FAQ on Crypto-Assets for Undertakings for Collective Investment following the entry into force of MiCAR. The update clarifies how UCITS and AIFs may obtain crypto-asset exposure, including NAV limits, governance, risk management, and disclosure requirements. It introduces enhanced authorisation requirements for AIFMs…
CARRIED INTEREST OVERHAUL (Luxembourg)
Luxembourg has introduced a new carried interest regime effective 1 January 2026, providing clarity and preferential taxation for fund managers. Contractual carried interest is taxed at a reduced rate, while equity-linked carry can be fully exempt under certain conditions. Eligibility extends to employees, directors, partners, and advisors, with deal-by-deal carry…
Career opportunity: WE ARE HIRING!
We are currently seeking a administrative assistant to join our team.
Luxembourg holding structures and effective place of management: French courts confirm substance over form
In a decision dated 8 January 2026, the Versailles Administrative Court of Appeal upheld the French tax authorities' position that a Luxembourg company, despite having a registered office in Luxembourg, was subject to French corporate tax and VAT due to its effective place of management being in France. The company,…
Major tax reform: Bill introducing a single tax class ‘U’ officially filed
Luxembourg has officially launched a major personal tax reform with the filing of Bill 8676 introducing a single Tax Class U. The reform replaces existing tax classes while guaranteeing that no taxpayer is worse off, supported by a long transitional regime for current joint taxation households. Automatic transfers, opt-in flexibility,…