31/12/2014
The Luxembourg budget law for 2015 and the law introducing measures for the future (“paquet d’avenir”) have been adopted on 19 December 2014. Relevant tax provisions are summarised in the following document:
English Français DeutschThe Luxembourg budget law for 2015 and the law introducing measures for the future (“paquet d’avenir”) have been adopted on 19 December 2014. Relevant tax provisions are summarised in the following document:
On 3 April 2020, ESMA finally issued its long-awaited guidelines on performance fees in UCITS and certain types of AIFs (the “Guidelines”). If adopted by the CSSF, certain provisions in the Guidelines will require managers to review and adapt their performance fee models in orde...