Events listed in [LEGILUX] Journal officiel du Grand-Duché de Luxembourg
A875 : Règlement CSSF N° 23-06 du 29 décembre 2023 sur la fixation du taux de ...
ID 26605
The countercyclical capital buffer rate applicable to relevant exposures located in Luxembourg remains set at 0.50% for the first quarter of the year 2024. The countercyclical capital buffer aims to counteract procyclical developments in credit markets. By reinforcing the level of capital during periods of excessive credit growth, associated with an intensification of systemic risks, the countercyclical capital buffer **contributes to absorbing losses during ...
A864 : Loi du 22 décembre 2023 relative à l’imposition minimale effective pour les ...
ID 26550
The Law of 22 December 2023 on effective minimum taxation for the transposition of Council Directive (EU) 2022/2523 of 15 December 2022 aiming to ensure a global minimum level of taxation for multinational entity (MNE) groups and large national corporate groups in the Union applies to constituent entities located in Luxembourg that are members of MNE groups or a large-scale national group with an ...
A638 : Règlement CSSF N° 23-04 du 30 septembre 2023 sur la fixation du taux de ...
ID 25248
CSSF Regulation N° 23-04 of 30 September 2023 on the fixation of the counter-cyclical buffer rate for Q4 2023 was published in the Official Journal on 6 October 2023. In accordance with Article 59-7 of the Law of 5 April 1993 on the financial sector, based on the documented elements in Appendix 1 (Elements considered for setting the applicable countercyclical buffer rate) and the ...
A461 : Règlement grand-ducal du 10 juillet 2023 modifiant le règlement grand-ducal ...
ID 24463
Grand-Ducal Regulation of 10 July 2023 introduces several modifications to Grand-Ducal Regulation of 23 January 2003, implementing the Law of 19 December 2002, concerning to the registry of commerce and companies, as well as the accounting and annual accounts of enterprises. Article 1 removes the term „concernant les personnes morales“ from the title of Chapter 4 of the modified „règlement grand-ducal du 23 janvier ...
A443 : Règlement grand-ducal du 21 juillet 2023 portant abrogation : 1° du ...
ID 24356
Grand-Ducal Regulation of 21 July 2023 has been issued, leading to the repeal of two existing rules, both related to the tax d’abonnement, which is a tax on subscription or initial capital contributions for certain financial activities. Firstly, Grand-Ducal Regulation of 14 April 2003 is being repealed. This particular regulation had previously determined the conditions and criteria for applying the tax d’abonnement. It pertained ...
A442 : Loi du 21 juillet 2023
ID 24354
Full title: A442 : Loi du 21 juillet 2023 portant modification de : 1° la loi modifiée du 15 juin 2004 relative à la société d’investissement en capital à risque (SICAR) ; 2° la loi modifiée du 13 février 2007 relative aux fonds d’investissement spécialisés ; 3° la loi modifiée du 17 décembre 2010 concernant les organismes de placement collectif ; 4° la loi ...
A413 : Loi du 7 juillet 2023 portant modification : 1° du Code civil ; 2° de la loi ...
ID 24273
The Law of 7 July 2023 introduces amendments to the amended Law of 19 December 2002, focusing on the register of commerce and companies, as well as the accounting and annual accounts of companies. The purpose of these changes is to transpose Directive (EU) 2019/1151 of the European Parliament and of the Council of 20 June 2019, which aims to amend Directive (EU) 2017/1132 ...
A411: Loi du 14 juillet 2023 portant mise en place d’un mécanisme de filtrage ...
ID 24270
The Law of 14 July 2023 establishes a national mechanism for screening foreign direct investments (FDIs) that may pose a threat to national security or public order. The law implements EU Regulation 2019/452, which sets out a framework for screening foreign direct investments in the EU. In scope are FDIs in Luxembourg that are made by any non-European resident investor only. Portfolio investments representing ...
A232 : Loi du 16 mai 2023 portant transposition de la directive (UE) 2019/1937 du ...
ID 23288
The Law of 16 May 2023 transposing Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law was published on Legilux. The law transposes EU Directive 2019/1937 (Whistleblower Directive) and outlines the responsibilities of competent authorities in receiving and handling reports of violations of EU law. These **authorities ...
A178 : Règlement CSSF N° 23-01 du 31 mars 2023 sur la fixation du taux de coussin ...
ID 22613
CSSF Regulation No. 23-01 was publish in the Official Journal of the Grand Duchy of Luxembourg, determining the countercyclical buffer rate for the second quarter of 2023. Pursuant to Article 59-7 of the Law of 5 April 1993 relating to the financial sector (Law on he Financial Sector – LFS), and based on the elements documented in Annex 1 and the recommendation of the ...