Law Firm ILN-telligence Podcast | Episode 38: Pierre Hurt, Lutgen & Associés | Luxembourg
The implementation of the Organisation for Economic Co-operation and Development’s (OECD’s) Pillar II rules in Europe, and in the Luxembourg law on 22 December 2023 (the Pillar II Law) in particular, has been a major...more
The Specialised Investment Fund (SIF) regime was established in Luxembourg by the Law of 13 February 2007 (the “SIF Law”). The SIF regime’s purpose was to offer great flexibility on investment scope while structuring and...more
On August 22, 2024, Germany’s Federal Fiscal Court (Bundesfinanzhof) published a decision that refocuses attention on the complexities of cross-border taxation, particularly for Luxembourg-based funds investing in Germany....more
The Luxembourg law on securitisation dated 22 March 2004 (the “Securitisation Law”) has been tremendously successful in providing a flexible and secure framework for Luxembourg securitisation vehicles (“SVs”), attracting a...more
The much-awaited Luxembourg state budget for FY 2021 has finally been tabled before the Chamber of Deputies. Delayed due to the ongoing COVID-19 pandemic, the Luxembourg government published bill number 7666 on 14 October...more
Die Hauptmerkmale der Immobilienfonds in Luxemburg und ein Vergleich mit Deutschland werden erläutert. Die Grundlagen der Besteuerung deutscher Immobilienfonds werden ebenfalls erörtert....more
The main features of the real estate funds in Luxembourg and a comparison with Germany are explained. The basics of taxing German real estate funds are also discussed....more
Erläutert werden die Rollen und Funktionen von KVG, Verwahrstelle, BaFin, Bewertern, Anlageausschüssen u. a. Beteiligten am Fondsgeschäft. Zudem werden die Möglichkeiten der Auslagerung besprochen....more
The roles and functions of the KVG, depositary, BaFin, valuers, investment committees and others involved in fund business are explained. The options for outsourcing are also discussed....more
Erläutert werden Grundprinzipien von Investmentfonds sowie ein Überblick über die deutschen Immobilienfonds. Besonderheiten, Vor- und Nachteile von offenen und geschlossenen Fonds, Publikums- und Spezialfonds sowie...more
Basic principles of investment funds and an overview of German real estate funds are explained. Special features, advantages and disadvantages of open and closed funds, mutual and special funds as well as special funds and...more