Directive (EU) 2024/927

  • EU List of Non-Cooperative Jurisdictions: Panama, Viet Nam Exit Annex I

    On 9 October 2026, EU finance ministers approved Council conclusions (Council document 13854/26) revising the EU list of non-cooperative jurisdictions for tax purposes. Panama and Viet Nam left Annex I, the list itself, and moved to Annex II pending an in-depth review of their exchange-of-information frameworks by the Global Forum. Nobody was added, so Annex…

  • CSSF White-Label Business Notification: What the New Form Asks

    On 8 October 2026 the CSSF published the form behind a new filing, the CSSF white-label business notification. It applies to a Luxembourg investment fund manager (IFM) that manages, or intends to manage, a fund at the initiative of a third party, and it gives working shape to Article 13(2a) of the Law of 12…

  • CSSF LMT Activation Module: Notifying a Redemptions-Only Suspension

    On 18 September 2026 the CSSF told the Luxembourg investment fund industry that, as from 21 September 2026, the activation and deactivation of a suspension of redemptions only must be notified through the eDesk “LMT activation” module. The change reaches Luxembourg-domiciled undertakings for collective investment governed by the Law of 17 December 2010, specialised investment…

  • AIFMD II Passport Notifications: New CSSF Templates From 31 July

    From 31 July 2026, a Luxembourg UCITS management company or authorised AIFM that notifies a cross-border management activity has to use a new set of forms. On 30 July 2026 the CSSF published updated notification-letter templates and confirmed that the earlier versions stop being valid the next day. The same cut-off applies to the eDesk…