August
2019
Monthly Archives: August 2019
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As part of the corporation-tax reform entering into force on 1 January 2020 and in order to promote innovative business, the cantons will be required to introduce a patent box regime, conforming to OECD standards, for both cantonal and municipal taxation. The new regime is complex, and mechanisms have been brought in to limit tax losses for […]
The Financial Services Act of June 15, 2018 (“FINSA”) introduces a set of regulatory requirements on the organization of foreign financial service providers. The final ordinance (“FISO”) for the implementation of the FINSA regulation is scheduled for 6 November 2019. The entry into force is scheduled for 1 January 2020. For financial service providers […]
BREXIT : 02/08/2019 : 3 press releases of CSSF in relation to mandatory notifications for UK firms operating in Luxembourg and undertakings for collective investment and their managers. READ MORE : As announced in the CSSF press release 19/33 regarding firms licensed in the UK under CRD IV, MIFID II, PSD2, EMD and in the […]
Swiss voters recently approved a reform to the corporation-tax regime, which will enter into force on 1 January 2020 and bring about changes for holding companies in particular The Main Characteristics of the Old Regime Up until now, Switzerland has applied two tax statuses to companies that have holdings in other companies (holding companies), in […]
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