A Solution that Redefines Fund Manager & CSSF Roles 1) New transfer pricing rules for intra-group financial transactions The Luxembourg tax authorities issued a new circular on December 27, 2016 for the fiscal treatment of intra-group financial transactions effective as from January 1, 2017 (the “Circular”). The Circular replaced two previous circulars from 2011 and …
Tag Archives: CSSF
Luxembourg Real Estate Investments
The Grand Duchy of Luxembourg offers a host of possibilities for real estate investments both inside Luxembourg and abroad With a well-known, first-class legal framework in place and high standards of investor protection, the Luxembourg real estate market earned approximately €1.1 billion in 2015 and €1.35 billion in 2016. The amount of net assets …
Introducing the RAIF: Luxembourg’s Newest Investment Fund
A Solution that Redefines Fund Manager & CSSF Roles On July 14, 2016, Luxembourg’s Parliament approved the law on reserved alternative investment funds (RAIFs), providing a missing link to the Alternative Investment Fund Managers Directive of 2011 (AIFMD). Until now, all alternative investment funds required initial approval from the CSSF, Luxembourg’s supervisory body, in addition …
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