AML/CFT |
Update on the 5AMLD and the Central Register on Beneficial Ownership |
Reg |
Ireland |
02/01/2018 |
|
January |
2018 |
Investment Firm Regulation |
Central Bank of Ireland publishes second edition of Investment Firm Regulations 2017 |
Reg |
Ireland |
02/01/2018 |
|
January |
2018 |
Post-Trade Transparency |
BaFin approves later publication of transactions |
Reg |
Germany |
02/01/2018 |
|
January |
2018 |
PRIIPs |
FSMA publishes a communication on "FINPRO" application intended for the electronic notification of KIDs |
Reg |
Belgium |
02/01/2018 |
|
January |
2018 |
Fund listing |
Irish Stock Exchange publishes updated Code of Listing Requirements and Procedures for investment funds |
Reg |
Ireland |
03/01/2018 |
|
January |
2018 |
AML/CFT |
11 amendments to the Bill 7128 |
Reg |
Luxembourg |
09/01/2018 |
|
January |
2018 |
Financial Sector |
5 amendments to the omnibus Bill 7024 |
Reg |
Luxembourg |
09/01/2018 |
|
January |
2018 |
MCAA |
Multilateral Agreement on Exchange of Financial Account Information |
Tax |
Belgium |
10/01/2018 |
|
January |
2018 |
Company Law |
Amending RESA Regulation published in the Memorial A |
Reg |
Luxembourg |
11/01/2018 |
|
January |
2018 |
Reporting for Listed Companies |
SGX consults on quarterly reporting |
Reg |
Singapore |
11/01/2018 |
|
January |
2018 |
Data Protection |
New data protection rules in the Fiscal Code from May 2018 |
Tax |
Germany |
12/01/2018 |
|
January |
2018 |
Distribution of investment funds |
BaFin published a Guidance pursuant to sec. 329 of the German Capital Investment Act |
Reg |
Germany |
12/01/2018 |
|
January |
2018 |
Risk management |
Irish regulator streamlines risk management reporting for UCITS funds |
Reg |
Ireland |
14/01/2018 |
|
January |
2018 |
MAR |
FSMA releases FAQ with regard to certain matters regarding takeover bids and market abuse regulations |
Reg |
Belgium |
15/01/2018 |
|
January |
2018 |
Product Intervention |
BaFin explains pan-European instrument for strengthening consumer protection |
Reg |
Germany |
15/01/2018 |
|
January |
2018 |
Reporting for Listed Companies |
SGX consults on Listing Rule changes consequential to Code of Corporate Governance review |
Reg |
Singapore |
16/01/2018 |
|
January |
2018 |
MiFID II |
The AMF’s guide on the funding of research within MiFID II |
Reg |
France |
17/01/2018 |
|
January |
2018 |
Crowdfunding |
BMF publishes circular on the treatment of donations |
Tax |
Germany |
18/01/2018 |
|
January |
2018 |
Distribution of investment funds |
First market reports under MiFID II |
Reg |
Germany |
18/01/2018 |
|
January |
2018 |
Real Estate Collateral |
BaFin published a national Q&A on CRR requirements for the monitoring of real estate collateral |
Reg |
Germany |
18/01/2018 |
|
January |
2018 |
Supervision |
AMF’s 5-year strategic plan |
Reg |
France |
18/01/2018 |
|
January |
2018 |
Verification of minimum knowledge |
Equivalence between certain British requirements on the suitable competences and the certified French examination |
Reg |
France |
22/01/2018 |
|
January |
2018 |
GDPD/GDPR |
Commission communicates on the direct application of GDPR as of 25 May 2018 |
Reg |
EU |
24/01/2018 |
|
January |
2018 |
Tax update |
Notice regarding indexation of tax scales - Tax year 2019 |
Tax |
Belgium |
26/01/2018 |
|
January |
2018 |
Financial Services Action Plan |
IFS2020 Action Plan for 2018 |
Reg |
Ireland |
30/01/2018 |
|
January |
2018 |
Financial instruments |
Complex and non-complex financial instruments classification |
Reg |
France |
31/01/2018 |
|
January |
2018 |
Corporate law reform |
Amendment to the draft bill of law of 7 December 2017 regarding the reform of corporate law |
Reg |
Belgium |
01/02/2018 |
|
February |
2018 |
GDPR |
Irish Government Publishes Data Protection Bill 2018 |
Reg |
Ireland |
01/02/2018 |
|
February |
2018 |
AML/CFT |
CySEC issues a circular on assessment of reports on prevention of ML/TF |
Reg |
Cyprus |
05/02/2018 |
|
February |
2018 |
MiFID II Implementation |
ESMA publishes the German version of the Guidelines for the target market |
Reg |
Germany |
05/02/2018 |
|
February |
2018 |
Cybersecurity Regulation |
Cybersecurity Bill passed by Parliament |
Reg |
Singapore |
05/02/2018 |
|
February |
2018 |
Notification of Foreign Relationships |
Federal Ministry of Finance has updated existing rules for notification of foreign relationships |
Tax |
Germany |
05/02/2018 |
|
February |
2018 |
Fees |
AMF study on the fees charged by UCITS distributed in France |
Reg |
France |
06/02/2018 |
|
February |
2018 |
AIFMD |
Upcoming change to AIF rulebook for Loan originating Qualifying Investor AIFs |
Reg |
Ireland |
07/02/2018 |
|
February |
2018 |
Consensus on the Coalition Agreement |
Large number of provisions will impact the tax system |
Tax |
Germany |
07/02/2018 |
|
February |
2018 |
Consensus on the Coalition Agreement |
Financial investment brokers under BaFin’s supervision in the future? |
Reg |
Germany |
07/02/2018 |
|
February |
2018 |
Double Taxation Treaty |
Double Taxation Treaties (updated February 2018) |
Tax |
Ireland |
07/02/2018 |
|
February |
2018 |
Minimum Competency Regime |
Update to Minimum Competency Code 2017 and Minimum Competency Regulations 2017 - Questions and Answers |
Reg |
Ireland |
07/02/2018 |
|
February |
2018 |
Notification Regulation |
BaFin started a consultation on the amendment of the Notification Regulation |
Reg |
Germany |
07/02/2018 |
|
February |
2018 |
Client Onboarding |
MAS Encourages Financial Institutions to Use Technology to On-board Customers More Efficiently |
Reg |
Singapore |
07/02/2018 |
|
February |
2018 |
Accounting |
Commission amending Regulation published in the OJEU |
Reg |
EU |
08/02/2018 |
|
February |
2018 |
AML/CFT |
Communication on the publication of a new AML/CFT section on NBB website |
Reg |
Belgium |
08/02/2018 |
|
February |
2018 |
Brexit |
Commission issues notices to stakeholders on consequences of Brexit for financial sector |
Reg |
EU |
08/02/2018 |
|
February |
2018 |
CbC reporting |
Further guidance provided |
Tax |
EU |
08/02/2018 |
|
February |
2018 |
AML/CFT |
4AMLD Transposition Law enters into force on 18 February 2018 |
Reg |
Luxembourg |
14/02/2018 |
|
February |
2018 |
Financial Services |
GFSC issues Financial Resources Requirements Rules for the Fiduciary Sector |
Reg |
Guernsey |
15/02/2018 |
|
February |
2018 |
FATCA |
Update to guide on filing a FATCA return |
Tax |
Ireland |
16/02/2018 |
|
February |
2018 |
Interpretation Guidance on Remuneration Ordinance |
BaFin publishes an interpretation guidance on the Remuneration Ordinance for Institutions |
Reg |
Germany |
16/02/2018 |
|
February |
2018 |
Government Budget Announcement |
Singapore Budget 2018 |
Reg / Tax |
Singapore |
19/02/2018 |
|
February |
2018 |
Tax update |
Circular 2018/C/26 concerning the value to be taken into account when allocating or paying movable income in the form of securities |
Tax |
Belgium |
20/02/2018 |
|
February |
2018 |
Initial Coin Offerings |
BaFin publishes an advisory letter on the classification of tokens and cryptocurrencies |
Reg |
Germany |
20/02/2018 |
|
February |
2018 |
Common corporate consolidated tax base |
New EU corporate tax plan |
Tax |
EU |
21/02/2018 |
|
February |
2018 |
MiFID II |
Guidelines on the management body of market operators and data reporting services providers |
Reg |
Belgium |
21/02/2018 |
|
February |
2018 |
OTC Derivative Trading |
MAS consults on Regulations to Require OTC Derivatives to be Traded on Organised Markets |
Reg |
Singapore |
21/02/2018 |
|
February |
2018 |
AML/CFT |
Chamber of Commerce and IRE issue opinions on Bills 7216 (Trust Register) and 7217 (REBECO) |
Reg |
Luxembourg |
22/02/2018 |
|
February |
2018 |
Cryptocurrency |
AMF’s legal analysis of the offer of cryptocurrency derivatives |
Reg |
France |
22/02/2018 |
|
February |
2018 |
Cryptocurrency |
Summary of responses to the AMF consultation on initial coin offerings |
Reg |
France |
22/02/2018 |
|
February |
2018 |
Open-ended and Real Estate Funds |
BaFin consultation on sample templates for cost clauses for open-ended retail AIFs and real estate funds |
Reg |
Germany |
22/02/2018 |
|
February |
2018 |
AML/CFT |
CySEC issues a Circular on best practices and weaknesses identified during ML/TF focused inspections |
Reg |
Cyprus |
23/02/2018 |
|
February |
2018 |
Investment advice |
Brochure to apply for an authorization as a portfolio management and investment advice company |
Reg |
Belgium |
23/02/2018 |
|
February |
2018 |
Tax cooperation |
Bill n°7250 transposing the EU Regulation 2016/679 relating to protection of private data |
Tax |
Luxembourg |
23/02/2018 |
|
February |
2018 |
Accounting |
Amendments to IFRS 2 published in the OJEU |
Reg |
EU |
27/02/2018 |
|
February |
2018 |
Brexit |
European Commission publishes draft Article 50 Withdrawal Agreement |
Reg |
EU |
28/02/2018 |
|
February |
2018 |
Transfer Pricing |
Singapore introduces new transfer pricing rules and guidelines |
Tax |
Singapore |
28/02/2018 |
|
February |
2018 |
AML |
Guidance for Completion of the Anti-Money Laundering, Countering the Financing of Terrorism and Financial Sanctions: Risk Evaluation Questionnaire 2018 |
Reg |
Ireland |
01/03/2018 |
|
March |
2018 |
Fairness Tax |
Belgian Constitutional Court annuls Fairness Tax |
Reg |
Belgium |
01/03/2018 |
|
March |
2018 |
Income tax treatment of trading in bitcoins |
Hamburg Ministry of Finance on the income tax treatment of trading in bitcoins |
Tax |
Germany |
01/03/2018 |
|
March |
2018 |
TAXE III Committee |
Approval by the EU Parliament |
Tax |
EU |
01/03/2018 |
|
March |
2018 |
Common Reporting Standard |
Consolidated list of jurisdictions subject to CRS for the year 2017 |
Tax |
Luxembourg |
05/03/2018 |
|
March |
2018 |
Capital Requirements |
Guidelines on uniform disclosures as regards transitional arrangements for mitigating the impact of the introduction of IFRS 9 on own funds |
Reg |
Belgium |
06/03/2018 |
|
March |
2018 |
CMU |
Commission action plan on financing sustainable growth |
Reg |
EU |
08/03/2018 |
|
March |
2018 |
UCITS |
Central Bank of Ireland announces Thematic Inspection of UCITS Performance Fees |
Reg |
Ireland |
11/03/2018 |
|
March |
2018 |
Mandatory Exchange of Information |
Commission welcomes adoption of far-reaching new transparency rules for tax advisers in the EU |
Tax |
EU |
13/03/2018 |
|
March |
2018 |
Mandatory Exchange of Information |
DAC 6 - EU finance ministers agree on mandatory disclosure rules for intermediaries |
Tax |
EU |
13/03/2018 |
|
March |
2018 |
AML/CFT |
CSSF issues circular 18/684 |
Reg |
Luxembourg |
14/03/2018 |
|
March |
2018 |
Anti-Money Laundering Act |
Anti-Money Laundering Act - BaFin has started a consultation on a draft of interpretation and application guidance |
Reg |
Germany |
15/03/2018 |
|
March |
2018 |
GFSC |
Consultation on Draft Regulation of Fiduciaries, Administration Businesses and Company Directors |
Reg |
Guernsey |
15/03/2018 |
|
March |
2018 |
Common Reporting Standard |
Filing Portal now open for returns under the Common Reporting Standards |
Tax |
Ireland |
16/03/2018 |
|
March |
2018 |
GDPR |
Rights of Individuals under the GDPR |
Reg |
Ireland |
16/03/2018 |
|
March |
2018 |
Double Tax Treaty |
Ratification of the double tax treaty between Luxembourg and Cyprus |
Tax |
Luxembourg |
22/03/2018 |
|
March |
2018 |
IFRS 9 |
European Commission amends Commission Regulation (EC) 1126/2008 as regards IFRS 9 |
Reg |
EU |
22/03/2018 |
|
March |
2018 |
PRIIPs |
Bill 7199 officially adopted |
Reg |
Luxembourg |
22/03/2018 |
|
March |
2018 |
VAT |
It’s a go for the option to apply VAT on ‘new’ immovable letting |
Reg |
Belgium |
24/03/2018 |
|
March |
2018 |
AIFMD |
Law of 26 March 2018 containing provisions related to the reformed regime for private equity AIFs |
Reg |
Belgium |
26/03/2018 |
|
March |
2018 |
Tax update |
Tax treaty Belgium - Japan |
Tax |
Belgium |
26/03/2018 |
|
March |
2018 |
Double Tax Treaty |
New double tax treaty signed between France and Luxembourg |
Tax |
Luxembourg |
28/03/2018 |
|
March |
2018 |
IFRS 9 |
CSSF issues circular 18/687 on transitional arrangements |
Reg |
Luxembourg |
28/03/2018 |
|
March |
2018 |
Listing on SGX |
SGX consults public on proposed safeguards for dual class share listings |
Reg |
Singapore |
28/03/2018 |
|
March |
2018 |
Country by Country Reporting |
Heavy CbCR files can be downloaded on myguichet.lu |
Tax |
Luxembourg |
29/03/2018 |
|
March |
2018 |
UCITS |
Central Bank of Ireland publishes review of the regulatory framework for Irish UCITS (CP 119) |
Reg |
Ireland |
29/03/2018 |
|
March |
2018 |
Tax update |
Catch all |
Tax |
Belgium |
29/03/2018 |
|
March |
2018 |
Data Analytics |
MAS and financial industry to develop guidance on responsible use of data analytics |
Reg |
Singapore |
02/04/2018 |
|
April |
2018 |
GDPR |
Data Protection Bill 2018 passed by the Irish Senate |
Reg |
Ireland |
03/04/2018 |
|
April |
2018 |
Corporate Governance |
SGX RegCo launches SGX Fast Track programme for companies with good corporate governance standing |
Reg |
Singapore |
04/04/2018 |
|
April |
2018 |
Common Reporting Standard |
Singapore Activated Three New Relationships for Automatic Exchange of Financial Account Information in 2018 |
Reg |
Singapore |
09/04/2018 |
|
April |
2018 |
Corporate Tax Return |
Compulsory deposit via electronic means |
Tax |
Luxembourg |
09/04/2018 |
|
April |
2018 |
Provisions on the Valuation of Property |
Provisions for the purpose of real estate tax are unconstitutional according to the German Constitutional Court |
Tax |
Germany |
10/04/2018 |
|
April |
2018 |
Tax Treatment of Profits |
Disposal of partnership interests is not unconstitutional - constitutional complaint unsuccessful |
Tax |
Germany |
10/04/2018 |
|
April |
2018 |
Data Protection Directive/GDPR |
Commission publishes Art. 29 WP Guidelines on consent |
Reg |
EU |
11/04/2018 |
|
April |
2018 |
Data Protection Directive/GDPR |
Commission publishes Art. 29 WP Guidelines on transparency |
Reg |
EU |
11/04/2018 |
|
April |
2018 |
Common Reporting Standard |
Release of the public consultation on abusive schemes |
Tax |
EU |
14/04/2018 |
|
April |
2018 |
Compliance Function |
Royal Decree of 15 April 2018 approving the NBB regulation of 6 February 2018 on the expertise of those responsible for the compliance function |
Reg |
Belgium |
15/04/2018 |
|
April |
2018 |
Liquidity Contracts |
AMF notes ESMA’s negative opinion concerning the project to introduce a new accepted market practice governing liquidity contracts |
Reg |
France |
16/04/2018 |
|
April |
2018 |
AML/CFT |
Parliament votes at first reading on 5AMLD |
Reg |
EU |
19/04/2018 |
|
April |
2018 |
Market Volatility |
AMF study on the strong volatility observed on the markets in early February 2018 |
Reg |
France |
19/04/2018 |
|
April |
2018 |
PRIIPs |
AMF ombudsman 2017 annual report |
Reg |
Luxembourg |
19/04/2018 |
|
April |
2018 |
Supervisory Priorities |
Speech: the Asset Management Sector - supervisory insights with a changing landscape |
Reg |
Ireland |
19/04/2018 |
|
April |
2018 |
AML/CFT |
Decree n°2018-284 strengthening the framework on anti-money laundering measures and the financing of terrorism |
Reg |
France |
20/04/2018 |
|
April |
2018 |
AML/CFT |
FSMA Communication on the overall assessment of money laundering and terrorist financing risks |
Reg |
Belgium |
20/04/2018 |
|
April |
2018 |
GDPR |
Art. 29 WP issues position paper on derogations from the obligation to maintain records of processing activities under Art. 30(5) of GDPR |
Reg |
EU |
23/04/2018 |
|
April |
2018 |
Reporting |
Commission proposes Directive on whistle-blower protection in 10 policy areas |
Reg |
EU |
23/04/2018 |
|
April |
2018 |
Circular Letter |
Scope of the VAT exemption for credit management |
Tax |
Belgium |
24/04/2018 |
|
April |
2018 |
Double Tax Treaty |
ALFI releases its opinion on the new convention between France and Luxembourg |
Tax |
Luxembourg |
24/04/2018 |
|
April |
2018 |
Securitization Regulation |
Federal Ministry of Finance consults on draft law modifying the financial market legislation |
Tax |
Germany |
24/04/2018 |
|
April |
2018 |
AML/CFT |
Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Bill 2018 |
Reg |
Ireland |
26/04/2018 |
|
April |
2018 |
AML/CFT |
Further legislative steps on Bill 7217 (REBECO) |
Reg |
Luxembourg |
26/04/2018 |
|
April |
2018 |
Conduct in Financial Institutions |
Consultation Paper on Proposed Guidelines on Individual Accountability and Conduct |
Reg |
Singapore |
26/04/2018 |
|
April |
2018 |
Liquidity Management |
AMF modifies its General Regulation and updates its doctrine |
Reg |
France |
26/04/2018 |
|
April |
2018 |
Minimum Requirements for Custody Business |
BaFin starts a consultation on MaDepot |
Reg |
Germany |
26/04/2018 |
|
April |
2018 |
PRIIPs |
BVI calls for extension of temporary PRIIPs exemption for investment funds |
Reg |
Germany |
26/04/2018 |
|
April |
2018 |
AIFMD |
Updated AIFMD Q&A document |
Reg |
Ireland |
04/05/2018 |
|
May |
2018 |
Complaint Management |
Minimum requirements for complaint management: BaFin publishes a circular |
Reg |
Germany |
04/05/2018 |
|
May |
2018 |
AML/CFT |
Central Bank of Ireland issues Anti-money Laundering bulletin |
Reg |
Ireland |
04/05/2018 |
|
May |
2018 |
Non-cooperative Jurisdictions |
Defensive measures issued by the Luxembourg tax authorities |
Tax |
Luxembourg |
07/05/2018 |
|
May |
2018 |
Share Classes |
AMF modifies its General Regulation and its doctrine on UCITS and AIFs share classes |
Reg |
France |
07/05/2018 |
|
May |
2018 |
Transfer Pricing |
FAQ issued on the Belgian transfer pricing documentation requirements |
Tax |
Belgium |
07/05/2018 |
|
May |
2018 |
AIFMD |
Royal Decree of 8 May 2018 implementing the reformed regime for private equity AIFs |
Reg |
Belgium |
08/05/2018 |
|
May |
2018 |
Compliance Function |
NBB and FSMA Communications on the implementation of their compliance Regulations |
Reg |
Belgium |
08/05/2018 |
|
May |
2018 |
GDPR |
Data Protection Commissioner publishes guidance on the GDPR |
Reg |
Ireland |
08/05/2018 |
|
May |
2018 |
Taxable Income per Share |
Belgian TIS: New Practice Note on the deduction of costs |
Tax |
Belgium |
09/05/2018 |
|
May |
2018 |
AML/CFT |
Council adopts 5AMLD |
Reg |
EU |
14/05/2018 |
|
May |
2018 |
Late Payment of Taxes |
Statutory interest rate levied on late payment of taxes no longer up-to-date according to the Supreme Tax Court |
Tax |
Germany |
14/05/2018 |
|
May |
2018 |
Certificate of Residence |
New procedure applicable for Luxembourg investment funds, investment fund managers and securitization undertakings and UCITS and AIFM/ESMA attestations for non-EU countries |
Tax |
Luxembourg |
15/05/2018 |
|
May |
2018 |
Financial Services |
CSSF launches new e-Desk portal |
Reg |
Luxembourg |
15/05/2018 |
|
May |
2018 |
GDPD/GDPR |
Further legislative steps (Bill 7184) |
Reg |
Luxembourg |
15/05/2018 |
|
May |
2018 |
Securities Lending |
Securities lending and securities repurchase agreements under the German Investment Tax Act |
Tax |
Germany |
15/05/2018 |
|
May |
2018 |
AMF |
AMF publishes its 2017 annual report |
Reg |
France |
17/05/2018 |
|
May |
2018 |
AML/CFT |
Decree on administrative sanctions |
Reg |
Belgium |
17/05/2018 |
|
May |
2018 |
Goods and Services Tax |
Claiming GST on Expenses for Qualifying Funds |
Tax |
Singapore |
18/05/2018 |
|
May |
2018 |
AML/CFT |
Additional comments and recommendations on selected topics |
Reg |
Belgium |
22/05/2018 |
|
May |
2018 |
CRS/FATCA |
Updated Self-Certification Forms for the Common Reporting Standard and FATCA |
Tax |
Ireland |
22/05/2018 |
|
May |
2018 |
GDPR |
Information update on EU General Data Protection Regulation (GDPR) |
Reg |
Ireland |
22/05/2018 |
|
May |
2018 |
Tax on Securities Accounts |
Belgian Minister of Finance agrees about a loophole |
Tax |
Belgium |
22/05/2018 |
|
May |
2018 |
GDPR |
Enforcing the GDPR: where does the Irish Data Protection Commission stand? |
Reg |
Ireland |
23/05/2018 |
|
May |
2018 |
AIF Reporting |
BCL issues circular 2018/241 on new statistical data collection for non-regulated alternative investment funds |
Reg |
Luxembourg |
24/05/2018 |
|
May |
2018 |
GDPR |
Commencement of Irish Data Protection Act 2018 |
Reg |
Ireland |
24/05/2018 |
|
May |
2018 |
DAC6 |
Mandatory disclosure rules for intermediaries (DAC6) formal adoption |
Tax |
Belgium |
25/05/2018 |
|
May |
2018 |
Tax on Securities Accounts |
Practice Note provides further guidance |
Tax |
Belgium |
25/05/2018 |
|
May |
2018 |
Fairness Tax |
Belgian Constitutional Court annuls Fairness Tax |
Tax |
Belgium |
28/05/2018 |
|
May |
2018 |
AIFMD/UCITS |
Commission services consult on draft delegated regulations concerning safekeeping duties of depositaries until 26 June 2018 |
Reg |
EU |
29/05/2018 |
|
May |
2018 |
AMF/ACPR |
Joint Unit of the ACPR and the AMF publishes its 2017 annual report |
Reg |
France |
30/05/2018 |
|
May |
2018 |
MiFID II/MiFIR |
Implementation of the Directive 217/593/EU |
Reg |
Luxembourg |
30/05/2018 |
|
May |
2018 |
Tax and Duty Manuals |
Irish Revenue publishes updated Tax and Duty Manuals |
Tax |
Ireland |
30/05/2018 |
|
May |
2018 |
MiFID II/MiFIR |
Implementation of the Directive 2014/65/EU and of Regulation 600/2014/EU |
Reg |
Luxembourg |
31/05/2018 |
|
May |
2018 |
Owner Control of Investment Firms |
BaFin issues forms to acquire or increase significant/qualifying holdings |
Reg |
Germany |
01/06/2018 |
|
June |
2018 |
Reporting Requirements |
Euronext Dublin reduces ongoing reporting obligations for UCITS and Irish regulated funds |
Reg |
Ireland |
01/06/2018 |
|
June |
2018 |
Corporate Law |
New Belgian Companies Code |
Reg |
Belgium |
04/06/2018 |
|
June |
2018 |
AIFMD |
FSMA determines criteria to distinct portfolio management from asset-related activities for AIFMs that manage real estate investment funds |
Reg |
Belgium |
05/06/2018 |
|
June |
2018 |
Mandatory Exchange of Information |
DAC6 enters into force on 25 June 2018 |
Tax |
EU |
05/06/2018 |
|
June |
2018 |
GDPR |
Data Protection Commission launches Public Consultation on types of data processing operations requiring an impact assessment |
Reg |
Ireland |
06/06/2018 |
|
June |
2018 |
Securities Prospectuses |
Communication in English easier in the approval process for securities prospectuses |
Reg |
Germany |
06/06/2018 |
|
June |
2018 |
VAT Deduction |
Input VAT deduction available despite missing details on invoice |
Tax |
Germany |
06/06/2018 |
|
June |
2018 |
FATCA |
Non-authorized character and update of the rules with respect to declaration of the tax identification number |
Tax |
Luxembourg |
12/06/2018 |
|
June |
2018 |
GDPR |
First German court decision interpreting the GDPR |
Reg |
Germany |
13/06/2018 |
|
June |
2018 |
MiFID II |
AMF updates its guide on MiFID II impacts for financial investment advisors (CIFs) |
Reg |
France |
13/06/2018 |
|
June |
2018 |
Stress-testing |
AMF publishes a study on macro stress tests for the markets and the asset management industry |
Reg |
France |
13/06/2018 |
|
June |
2018 |
Fund Governance |
Central Bank of Ireland Fund publishes notice on Management Company Directors who act as a Designated Person |
Reg |
Ireland |
15/06/2018 |
|
June |
2018 |
Reporting Requirements |
Fund Profile: reporting requirements of Irish Authorised Investment Funds |
Reg |
Ireland |
15/06/2018 |
|
June |
2018 |
AML/CFT |
5AMLD published in OJEU |
Reg |
EU |
19/06/2018 |
|
June |
2018 |
ATAD1 |
Luxembourg Draft Bill for implementation of ATAD1 |
Tax |
Luxembourg |
19/06/2018 |
|
June |
2018 |
Common Reporting Standard |
Extension of the list of jurisdictions submitted to declaration with respect to Fiscal Year 2017 |
Tax |
Luxembourg |
19/06/2018 |
|
June |
2018 |
GDPR |
Data Protection Commission publishes guidance on limiting data subject rights and the application of Article 23 of the General Data Protection Regulation |
Reg |
Ireland |
19/06/2018 |
|
June |
2018 |
Income Tax |
Public Consultation on Draft Income Tax (Amendment) Bill 2018 |
Tax |
Singapore |
20/06/2018 |
|
June |
2018 |
MiFID II/MiFIR |
ESMA confirms the end of the temporary period for LEIs |
Reg |
EU |
20/06/2018 |
|
June |
2018 |
AML/CFT |
MFSA Circular and FAQs on beneficial ownership information of trusts |
Reg |
Malta |
21/06/2018 |
|
June |
2018 |
Real Estate Transfer Tax |
Proposed changes regarding share deals |
Tax |
Germany |
21/06/2018 |
|
June |
2018 |
Brexit |
EBA issues Opinion on the preparations of financial institutions |
Reg |
EU |
25/06/2018 |
|
June |
2018 |
Annual Tax Act |
Draft Annual Tax Act 2018 |
Tax |
Germany |
25/06/2018 |
|
June |
2018 |
MiFID II |
AMF updates its doctrine on in the context of MiFID II transposition and the new management company regime |
Reg |
France |
26/06/2018 |
|
June |
2018 |
CRS/FATCA |
2018 Annual FATCA and DAC2-CRS Reporting |
Tax |
Ireland |
28/06/2018 |
|
June |
2018 |
Goods and Services Tax |
Public Consultation on Draft Goods and Services Tax (Amendment) Bill 2018 |
Tax |
Singapore |
28/06/2018 |
|
June |
2018 |
AML/CFT |
Bill 7216 on the register of trusts split into 2 bills after the publication of 5AMLD |
Reg |
Luxembourg |
29/06/2018 |
|
June |
2018 |
VAT |
Scope of the exemption for the management of special investment funds |
Tax |
Belgium |
02/07/2018 |
|
July |
2018 |
Transfer Pricing |
OECD releases BEPS discussion draft on the transfer pricing aspects of financial transactions |
Tax |
EU |
03/07/2018 |
|
July |
2018 |
Fund Management Companies |
Central Bank of Ireland issues Guidance on requirements for Fund Management Companies |
Reg |
Ireland |
05/07/2018 |
|
July |
2018 |
VAT |
Letting of a building by a holding company to its subsidiary |
Tax |
Belgium |
05/07/2018 |
|
July |
2018 |
CbCR |
New list of jurisdictions subject to Country-by-Country Reporting |
Tax |
Luxembourg |
10/07/2018 |
|
July |
2018 |
CRS |
Update of the list of jurisdictions subject to declaration for declarations related to the year 2017 |
Tax |
Luxembourg |
10/07/2018 |
|
July |
2018 |
EMIR |
CSSF and CAA communicate on EMIR reporting |
Reg |
Luxembourg |
13/07/2018 |
|
July |
2018 |
AGMs and ARs Timelines |
Legislative changes relating to Annual General Meetings and Annual Returns timelines will take effect on 31 August 2018 |
Reg |
Singapore |
16/07/2018 |
|
July |
2018 |
Tax Reform |
Draft Act on Various Income Tax Provisions |
Tax |
Belgium |
19/07/2018 |
|
July |
2018 |
Financial Supervision |
CSSF Forms Updates |
Reg |
Luxembourg |
20/07/2018 |
|
July |
2018 |
Brexit |
BaFin Brexit Questionnaire to MiFID branches of UK firms providing investment services in Germany |
Reg |
Germany |
23/07/2018 |
|
July |
2018 |
AML/CFT |
Further legislative steps (Bill 7217) |
Reg |
Luxembourg |
24/07/2018 |
|
July |
2018 |
Brexit |
CSSF urges fund management companies to submit their Brexit-related applications |
Reg |
Luxembourg |
25/07/2018 |
|
July |
2018 |
AML/CFT |
Further legislative steps (Bill 7216A) |
Reg |
Luxembourg |
26/07/2018 |
|
July |
2018 |
Financial Services |
JFSC communicates on the entry into force of the 2017 LLP Law on 1 August 2018 |
Reg |
Jersey |
26/07/2018 |
|
July |
2018 |
GDPD/GDPR |
Further legislative steps (Bill 7168) |
Reg |
Luxembourg |
26/07/2018 |
|
July |
2018 |
GDPR |
Further legislative steps (Bill 7184) |
Reg |
Luxembourg |
26/07/2018 |
|
July |
2018 |
VAT |
Implementation of the VAT Group law |
Tax |
Luxembourg |
26/07/2018 |
|
July |
2018 |
VAT |
VAT and immovable rent - as from 1 January 2019 |
Tax |
Belgium |
01/08/2018 |
|
August |
2018 |
Corporate Tax |
2018/C/103 Administrative circular on reimbursements of paid-up capital |
Tax |
Belgium |
02/08/2018 |
|
August |
2018 |
Corporate Governance |
Corporate Governance Council submits final recommendations to strengthen corporate governance in Singapore |
Reg |
Singapore |
06/08/2018 |
|
August |
2018 |
AML/CFT |
FSMA circular on the implementation of a risk-based approach |
Reg |
Belgium |
07/08/2018 |
|
August |
2018 |
AML/CFT |
Royal Decree approving FSMA regulation of 3 July 2018 |
Reg |
Belgium |
07/08/2018 |
|
August |
2018 |
AML/CFT |
Royal Decree on the functioning of the UBO register |
Reg |
Belgium |
14/08/2018 |
|
August |
2018 |
GDPD/GDPR |
Implementing and Transposition Laws enter into force on 20 August 2018 |
Reg |
Luxembourg |
15/08/2018 |
|
August |
2018 |
Financial Supervision |
CSSF Forms and FAQ Updates |
Reg |
Luxembourg |
20/08/2018 |
|
August |
2018 |
AML/CFT |
4AMLD Transposition Law on information to be obtained and kept by trustees enters into force on 25 August 2018 |
Reg |
Luxembourg |
21/08/2018 |
|
August |
2018 |
Financial Supervision |
CSSF issues Circular 18/697 on organisational arrangements for AIF depositaries entering into force on 1 January 2019 |
Reg |
Luxembourg |
23/08/2018 |
|
August |
2018 |
Financial Supervision |
CSSF issues extensive Circular 18/698 on authorisation and organisation of Investment Fund Managers entering into force on 23 August 2018 |
Reg |
Luxembourg |
23/08/2018 |
|
August |
2018 |
AML/CFT |
FSMA circular on the periodic questionnaire |
Reg |
Belgium |
30/08/2018 |
|
August |
2018 |
AML/CFT |
Extended deadline for the UBO register |
Reg |
Belgium |
01/09/2018 |
|
September |
2018 |
UCITS |
CBI Thematic Review on UCITS Performance Fees |
Reg |
Ireland |
04/09/2018 |
|
September |
2018 |
Corporate Structures |
MAS introduces new corporate structure to enhance fund ecosystem in Singapore |
Reg |
Singapore |
10/09/2018 |
|
September |
2018 |
AML/CFT |
Law organising the FIU enters into force on 1 November 2018 |
Reg |
Luxembourg |
12/09/2018 |
|
September |
2018 |
Capital Gains Tax Forms |
Federal Ministry of Finance provides form template for capital gains tax for 2019 |
Tax |
Germany |
12/09/2018 |
|
September |
2018 |
AML/CFT |
BaFin publishes a Circular regarding AML and high risk countries |
Reg |
Germany |
21/09/2018 |
|
September |
2018 |
EMIR |
FSMA updates its FAQ on Regulation of 17 January 2017 |
Reg |
Belgium |
26/09/2018 |
|
September |
2018 |
BEPS |
Australia, France, Japan and Slovak Republic ratify the Multilateral Instrument |
Tax |
World |
27/09/2018 |
|
September |
2018 |
Corporate Structures |
Corporate Structure - Variable Capital Companies Bill (2018) – Second reading in Parliament |
Reg |
Singapore |
01/10/2018 |
|
October |
2018 |
Insolvency Law |
Insolvency Law - Insolvency, Restructuring and Dissolution Bill
|
All |
Singapore |
01/10/2018 |
|
October |
2018 |
CBCR |
CbCR - Luxembourg Tax Authority updates its FAQs |
TAX |
Luxembourg |
05/10/2018 |
|
October |
2018 |
Publicity |
Publicity - Mandatory use of an information note and the content thereof
|
Reg |
Belgium |
05/10/2018 |
|
October |
2018 |
Fraud |
Tax Fraud - New package of measures to fight against tax fraud and improve tax collection
|
Tax |
Belgium |
05/10/2018 |
|
October |
2018 |
Brexit |
Brexit - FCA consults on temporary permissions and handbook changes |
Reg |
United Kingdom |
08/10/2018 |
|
October |
2018 |
Corporate Law |
Corporate Law - Draft law on the implementation of the Code of Companies and Associations |
All |
Belgium |
10/10/2018 |
|
October |
2018 |
Venture |
Venture Capital - Venture Capital Investment Model Agreements (VIMA)
|
All |
Singapore |
24/10/2018 |
|
October |
2018 |
MiFID II |
Markets in Financial Instruments Act 2018 signed into law |
Reg |
Ireland |
29/10/2018 |
|
October |
2018 |
Corporate Law |
Corporate Law - Draft law to modernise: (i) the business code, (ii) the rules regarding proof and (iii) the rules regarding property |
Reg |
Belgium |
01/11/2018 |
|
November |
2018 |
VAT |
VAT - No VAT deduction on deal fees for an intended (not realised) sale of shares |
Tax |
Belgium |
08/11/2018 |
|
November |
2018 |
AML/CFT |
AML/CFT - 6AMLD on criminal law will apply from 3 December 2020 |
Reg |
EU |
12/11/2018 |
|
November |
2018 |
External Management |
External Management - MAS to place up to US$5 billion with private equity and infrastructure fund managers |
Reg |
Singapore |
13/11/2018 |
|
November |
2018 |
AML |
AML - Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2018 |
Reg |
Ireland |
14/11/2018 |
|
November |
2018 |
CbCR |
CbCR - Automatic exchange between China and Luxembourg |
Reg |
Luxembourg |
14/11/2018 |
|
November |
2018 |
AIFMD/UCITS |
AIFMD/UCITS - Central Bank of Ireland publishes Guidance Note for AIFMs and UCITS Management Companies on the Minimum Capital Requirement Report |
Reg |
Ireland |
15/11/2018 |
|
November |
2018 |
FATCA |
FATCA - Updated FATCA registration system FAQ |
Tax |
World |
16/11/2018 |
|
November |
2018 |
AIFMD |
AIFMD - Central Bank of Ireland publishes “Notice of intention” to make provision for entities to act as depositaries to AIFs |
Reg |
Ireland |
19/11/2018 |
|
November |
2018 |
Outsourcing |
Outsourcing - Central Bank of Ireland publishes paper on outsourcing activities in Financial Service Providers |
Reg |
Ireland |
19/11/2018 |
|
November |
2018 |
Financial Reporting |
Financial Reporting - BCL issues Calendar of remittance dates for the statistical reporting of investment funds in 2019 |
Reg |
Luxembourg |
21/11/2018 |
|
November |
2018 |
Supervision |
Supervision - 2 decrees are published in the context of the modernisation of the legal framework of asset management and debt financing |
Reg |
France |
21/11/2018 |
|
November |
2018 |
Supervision |
Supervision - AMF publishes a summary of the five thematic inspections on Client knowledge and experience (SPOT inspections) |
Reg |
France |
22/11/2018 |
|
November |
2018 |
AML/CFT |
AML/CFT - Government issues Beneficial Ownership Register Policy |
Reg |
Jersey |
23/11/2018 |
|
November |
2018 |
AML/CFT |
AML/CFT - New series of comments and recommendations on NBB’s website |
Reg |
Belgium |
29/11/2018 |
|
November |
2018 |
NAT |
Judgement from the Court of Appeal of Brussels of 29 November 2018 on Belgian net asset tax |
Tax |
Belgium |
29/11/2018 |
|
November |
2018 |
Filing Requirements |
Filing Requirements - Public Consultation on Proposed Revisions to XBRL Filing Requirements and Data Elements |
Reg |
Singapore |
30/11/2018 |
|
November |
2018 |
Corporate Law |
Draft laws regarding: (i) Belfius, and (ii) the Code of Companies and Associations |
Reg |
Belgium |
07/12/2018 |
|
December |
2018 |
MAR |
MFSA releases Circular regarding the delay in the disclosure of inside information by issuers of financial instruments |
Reg |
Malta |
07/12/2018 |
|
December |
2018 |
AIFMD |
CySEC issues Circular C287 on technical clarifications concerning AIFMD reporting and relevant reporting obligations |
Reg |
Cyprus |
17/12/2018 |
|
December |
2018 |
AML/CFT |
Parliament votes at first reading on the Bill 7217 concerning the BO Register |
Reg |
Luxembourg |
18/12/2018 |
|
December |
2018 |
ATAD 1 |
Luxembourg Parliament votes to approve transposition into Luxembourg’s tax laws |
Reg |
Luxembourg |
18/12/2018 |
|
December |
2018 |
Tax Fraud |
Draft law containing tax, anti-fraud, financial and miscellaneous provisions |
Tax |
Belgium |
18/12/2018 |
|
December |
2018 |
AML/CFT |
New registration requirements for firms for Anti-Money Laundering purposes |
Reg |
Ireland |
19/12/2018 |
|
December |
2018 |
Tax Fraud |
Law containing measures to combat tax fraud and tax evasion with respect to withholding tax |
Tax |
Belgium |
20/12/2018 |
|
December |
2018 |
AML/CFT |
Central Bank of Ireland publishes Consultation Paper 128 on Anti-Money Laundering and Countering the Financing of Terrorism Guidelines for the Financial Sector |
Reg |
Ireland |
21/12/2018 |
|
December |
2018 |
AML/CFT |
Last series of comments and recommendations on NBB’s website |
Reg |
Belgium |
21/12/2018 |
|
December |
2018 |
ATAD 1 |
Entry into force of the Anti-Tax Avoidance Directive: Q&A and press release |
Reg |
EU |
30/12/2018 |
|
December |
2018 |
Collective Investment Undertakings |
AMF updates some of its doctrine to take into account MiFID II requirements and the related change in the French asset managers regime |
Reg |
France |
03/01/2019 |
|
January |
2019 |
Financial Supervision |
CSSF communicates new Form on the authorisation and organisation of IFMs (points 105 and 107 of the Circular CSSF 18/698) |
Reg |
Luxembourg |
03/01/2019 |
|
January |
2019 |
AML/CFT |
Guidance to Capital Markets Intermediaries on Enhancing AML/CFT Frameworks and Controls |
Reg |
Singapore |
04/01/2019 |
|
January |
2019 |
Brexit |
National Bank of Belgium urges financial institutions to prepare for the Brexit |
Reg |
Belgium |
04/01/2019 |
|
January |
2019 |
Brexit |
TPR window open for notification |
Reg |
United Kingdom |
07/01/2019 |
|
January |
2019 |
Brexit |
FCA consults on contract continuity and securitisation repositories |
Reg |
United Kingdom |
08/01/2019 |
|
January |
2019 |
AIFMD |
Commission releases Report on the Operation of the AIFMD |
Reg |
EU |
10/01/2019 |
|
January |
2019 |
Supervision |
AMF unveils its priorities for 2019 |
Reg |
France |
10/01/2019 |
|
January |
2019 |
AML/CFT |
MFSA develops Online Platform for Trusts Ultimate Beneficial Ownership Register |
Reg |
Malta |
11/01/2019 |
|
January |
2019 |
Brexit |
MFSA issues Circular on the UK FCA Temporary Permissions Regime |
Reg |
Malta |
11/01/2019 |
|
January |
2019 |
Tax Fraud |
Law containing measures to combat tax fraud and tax evasion with respect to withholding tax |
Tax |
Belgium |
11/01/2019 |
|
January |
2019 |
AML/CFT |
Law of 13 January 2019 establishing the BO Register published in the Memorial A |
Reg |
Luxembourg |
15/01/2019 |
|
January |
2019 |
Brexit |
Central Bank of Ireland provide update on MoU with the FCA and the delegation of portfolio management |
Reg |
Ireland |
17/01/2019 |
|
January |
2019 |
AML/CFT |
Conseil d’État issues Opinion on Draft Grand-Ducal Regulation supplementing the Law of 13 January 2019 establishing a BO Register |
Reg |
Luxembourg |
22/01/2019 |
|
January |
2019 |
Brexit |
CySEC publishes Circular C 293 on the UK FCA’s Temporary Permissions Regime |
Reg |
Cyprus |
22/01/2019 |
|
January |
2019 |
Brexit |
Irish government publishes General Scheme of the Miscellaneous Provisions (Withdrawal of the United Kingdom from the European Union on 29 March 2019) Bills |
Reg |
Ireland |
24/01/2019 |
|
January |
2019 |
Supervision |
AMF updates some of its doctrine to take into account MiFID II requirements and the related change in the French asset managers regime |
Reg |
France |
24/01/2019 |
|
January |
2019 |
VAT |
ECJ: Turnover head office may impact partial input VAT recovery of branch |
Tax |
Belgium |
24/01/2019 |
|
January |
2019 |
Financial Supervision |
Circular CSSF 19/708 on electronic transmission of documents enters into force on 1 February 2019 |
Reg |
Luxembourg |
29/01/2019 |
|
January |
2019 |
Brexit |
CSSF communicates on Delegation of Investment Management and TPR |
Reg |
Luxembourg |
30/01/2019 |
|
January |
2019 |
Fees |
Summary of fees due to the AMF |
Reg |
France |
31/01/2019 |
|
January |
2019 |
Tax Fraud |
Law containing tax, anti-fraud, financial and miscellaneous provisions (including the implementation of Belgian 30% EBITDA rule as from 2019) |
Tax |
Belgium |
31/01/2019 |
|
January |
2019 |
AML/CFT |
Extended deadline for the UBO register |
Reg |
Belgium |
01/02/2019 |
|
February |
2019 |
Brexit |
CySEC issues Announcement on ESMA and European securities regulators, including CySEC, agreed no-deal Brexit MoUs with the UK |
Reg |
Cyprus |
01/02/2019 |
|
February |
2019 |
Brexit |
FCA publishes transitional power and TR arrangements |
Reg |
United Kingdom |
01/02/2019 |
|
February |
2019 |
DRD |
Draft law to activate dividend received deduction |
Reg |
Belgium |
01/02/2019 |
|
February |
2019 |
Financial Reporting Surveillance Programme |
Financial Reporting Practice Guidance 1 of 2019: Areas of Review Focus for FY2018 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA |
Reg |
Singapore |
01/02/2019 |
|
February |
2019 |
Accredited Investor |
Updated Definition of Accredited Investor and Opt-in Process |
Reg |
Singapore |
04/02/2019 |
|
February |
2019 |
AIFs/UCITS |
ESMA consults on Draft Guidelines on liquidity stress testing for fund managers and depositaries until 1 April 2019 |
Reg |
EU |
05/02/2019 |
|
February |
2019 |
Collective Investments Undertakings |
An ordinance is published in the context of the preparation for the Brexit |
Reg |
France |
07/02/2019 |
|
February |
2019 |
Brexit |
JFSC and Government of Jersey Letter to CEO on No Deal Brexit Planning |
Reg |
Jersey |
08/02/2019 |
|
February |
2019 |
Collective Investments Undertakings |
AMF modifies its General Regulation concerning French employee investment funds |
Reg |
France |
08/02/2019 |
|
February |
2019 |
BTS |
Parliamentary question with respect to the modification of the Belgian tax on savings income |
Reg |
Belgium |
13/02/2019 |
|
February |
2019 |
Brexit |
MFSA issues Circular on the agreement between EU/EEA securities regulators and the UK’s FCA as part of no-deal Brexit scenario |
Reg |
Malta |
14/02/2019 |
|
February |
2019 |
Multilateral Instrument |
Ratification by Luxembourg |
Reg |
Luxembourg |
14/02/2019 |
|
February |
2019 |
AML/CFT |
Implementing Regulation on the BO Register published in the Memorial A |
Reg |
Luxembourg |
19/02/2019 |
|
February |
2019 |
Regulatory Reporting |
Companies (Amendment) Bill 2019 (updated 19 February 2019) |
Reg |
Ireland |
20/02/2019 |
|
February |
2019 |
Brexit |
Provision of investment services and performance of investment activities in Belgium by companies governed by UK law after Brexit |
Reg |
Belgium |
21/02/2019 |
|
February |
2019 |
Collective Investments Undertakings |
AMF modifies its General Regulation on some provisions relating to AIFs |
Reg |
France |
21/02/2019 |
|
February |
2019 |
AML/CFT |
FATF consults on the Draft Risk-Based Approach Guidance for trust and company service providers, legal professionals and accountants |
Reg |
World |
25/02/2019 |
|
February |
2019 |
Brexit |
FCA and PRA Updates on preparations and near-final rules |
Reg |
United Kingdom |
25/02/2019 |
|
February |
2019 |
Multilateral Convention |
Draft law on the Multilateral Convention |
Reg |
Belgium |
27/02/2019 |
|
February |
2019 |
Tax Havens |
Final TAX3 Report Labels 7 EU Member States Tax Havens |
Tax |
World |
27/02/2019 |
|
February |
2019 |
Corporate Law |
Adoption of the new Code of Companies and Associations |
Reg |
Belgium |
28/02/2019 |
|
February |
2019 |
Accounting Reporting |
CSSF issues Communiqué on CNC’s Q&As |
Reg |
Luxembourg |
02/04/2019 |
|
April |
2019 |
Fitness & Probity |
Compliance by Regulated Financial Service Providers with their Obligations under the Fitness and Probity Regime |
Reg |
Ireland |
09/04/2019 |
|
April |
2019 |
MLI |
Draft law on Multilateral instrument |
Reg |
Belgium |
09/04/2019 |
|
April |
2019 |
Brexit |
2 Laws of 8 April 2019 on measures to be taken
in relation to the financial sector published in Memorial A |
Reg |
Luxembourg |
11/04/2019 |
|
April |
2019 |
French PACTE Draft Bill |
French PACTE draft Bill was adopted at its final
reading in the French National Assembly |
Reg |
France |
11/04/2019 |
|
April |
2019 |
Inbound Passporting |
Temporary permissions regime for inbound passporting EEA firms and funds |
Reg |
United Kingdom |
11/04/2019 |
|
April |
2019 |
CMU/PRIIPs |
Parliament Plenary votes on 1 Directive and 1 Regulation facilitating the cross-border distribution of collective investment funds |
Reg |
EU |
16/04/2019 |
|
April |
2019 |
Regulatory Reporting |
Companies (Amendment) Act 2019 (No. 10) |
Reg |
Ireland |
17/04/2019 |
|
April |
2019 |
Sustainable Finance |
ESMA and EIOPA issue Technical Advice on integrating sustainability risks and factors in delegated acts under UCITS Directive, Solvency II, AIFMD, MiFID II and IDD |
Reg |
EU |
18/04/2019 |
|
April |
2019 |
AML/CFT |
FIU issues Note on false transfers (‘faux virements’) |
Reg |
Luxembourg |
24/04/2019 |
|
April |
2019 |
Financial Law |
Law containing various financial provisions |
Reg |
Belgium |
25/04/2019 |
|
April |
2019 |
Various Tax Updates |
Proposal on various fiscal provisions 2019-I |
Tax |
Belgium |
25/04/2019 |
|
April |
2019 |
Various Tax Updates |
Revenue eBriefs |
Tax |
Ireland |
25/04/2019 |
|
April |
2019 |
Budget Law |
Luxembourg Budget Law 2019 voted and published in the Mémorial A |
Reg |
Luxembourg |
25/04/2019 |
|
April |
2019 |
Variable Capital Companies |
Consultation Paper on the Proposed Framework for Variable Capital Companies - Part 2 |
Reg |
Singapore |
30/04/2019 |
|
April |
2019 |
Corporate Law |
(Draft) laws to: (i) combat late payment to SME’s, (ii) insertion of a new ‘Obligations’ in the new Civil Code, (iii) abolish an obligation in the Code of Economic Law regarding registration in the Crossroads Bank for Enterprises, and (iv) to increase financial transparency in the non-profit sector |
Reg |
Belgium |
30/04/2019 |
|
April |
2019 |
UCITS/AIFM |
Authorisation requirements for management companies |
Reg |
Belgium |
10/05/2019 |
|
May |
2019 |
AML/CFT |
CySEC publishes Circulars informing Regulated Entities of measures to remedy vulnerabilities identified in the National Risk Assessment |
Reg |
Cyprus |
14/05/2019 |
|
May |
2019 |
Various Tax Updates |
Law on various tax provisions |
Tax |
Belgium |
15/05/2019 |
|
May |
2019 |
RIs |
Registrar’s Interpretation No. 1 of 2019 |
Reg |
Singapore |
15/05/2019 |
|
May |
2019 |
XBRL Filing |
XBRL Filing Enhancements - New multi upload tool and latest version of BizFinx preparation tool released |
Reg |
Singapore |
16/05/2019 |
|
May |
2019 |
Cayman Tax |
New Royal decree published on legal constructions outside EEA falling in the scope of the Cayman Tax |
Tax |
Belgium |
16/05/2019 |
|
May |
2019 |
Cross-Border Workers |
Gentlemen’s agreement Belgium-Luxembourg |
Tax |
Belgium |
16/05/2019 |
|
May |
2019 |
CRS |
Amendment of the Grand-Ducal Regulation on the Common Reporting Standard |
Reg |
Luxembourg |
17/05/2019 |
|
May |
2019 |
Dispute Resolution |
Belgium implements new EU tax dispute resolution directive |
Reg |
Belgium |
17/05/2019 |
|
May |
2019 |
AML/CFT |
Annual questionnaire on anti-money laundering and terrorist financing |
Reg |
Belgium |
20/05/2019 |
|
May |
2019 |
Income Tax Bill |
Public Consultation on the draft Income Tax (Amendment) Bill 2019 |
Tax |
Singapore |
22/05/2019 |
|
May |
2019 |
AML/CFT |
CSSF publishes Template for key information to complete when sending licencing application for setting up UCI Part II, SIF, SICAR and ELTIF |
Reg |
Luxembourg |
23/05/2019 |
|
May |
2019 |
PACTE Law |
PACTE Law published in the French Official Journal |
Reg |
France |
23/05/2019 |
|
May |
2019 |
EMIR Refit |
Publication in the OJEU of the Regulation 2019/834 and ESMA Q&A Updates |
Reg |
EU |
28/05/2019 |
|
May |
2019 |
Tax Return |
Preparation of the corporate income tax return and the local form - general due date of 26 September 2019 |
Tax |
Belgium |
31/05/2019 |
|
May |
2019 |
CRS |
Publication of the frequently asked questions |
Reg |
Luxembourg |
03/06/2019 |
|
June |
2019 |
AIFMD/UCITS Directive |
ESMA updates its Q&As on depositary tasks and functions |
Reg |
EU |
04/06/2019 |
|
June |
2019 |
EMIR Refit |
Clearing and reporting obligation |
Reg |
Belgium |
06/06/2019 |
|
June |
2019 |
AIFMD |
CySEC issues Circular C321 reminding AIFs, AIFLNPs and RAIFs of requirements concerning the raising of capital from investors within a specified time period |
Reg |
Cyprus |
07/06/2019 |
|
June |
2019 |
Intellectual Property |
Administrative guidance on Luxembourg’s IP tax regime |
Reg |
Luxembourg |
08/06/2019 |
|
June |
2019 |
PTCs |
GFSC issues Revised Guidance Note on PTCs and Expectations of licensed fiduciaries administering PTCs |
Reg |
Guernsey |
11/06/2019 |
|
June |
2019 |
EMIR Refit |
ESMA updates its Q&As on EMIR data reporting (new Q&As applying from 17 June 2019) |
Reg |
EU |
14/06/2019 |
|
June |
2019 |
AML/CFT |
LBR issues further Guidance on the BO Register |
Reg |
Luxembourg |
17/06/2019 |
|
June |
2019 |
AML/CFT |
Crown Dependencies issue Joint Commitment on increased transparency and accessibility of beneficial ownership registers |
Reg |
Guernsey |
19/06/2019 |
|
June |
2019 |
Income Tax Bill |
Public Consultation on the draft Income Tax (Amendment) Bill 2019 |
Tax |
Singapore |
19/06/2019 |
|
June |
2019 |
Investment Firms |
Investment Limited Partnerships (Amendment) Bill 2019 |
Reg |
Ireland |
20/06/2019 |
|
June |
2019 |
AML/CFT |
FATF updates RBA Guidance for practitioners and reports to G20 Leader’s Summit |
Reg |
World |
26/06/2019 |
|
June |
2019 |
GDPR |
Transfers of Personal Data to Third Countries or International Organisations |
Reg |
Ireland |
26/06/2019 |
|
June |
2019 |
Financial Reporting |
CySEC issues RBS-F Version 2 Form for CIFs to be submitted by 18 July 2019 |
Reg |
Cyprus |
28/06/2019 |
|
June |
2019 |
Intellectual Property |
Administrative guidance on Luxembourg’s IP tax regime |
Reg |
Luxembourg |
28/06/2019 |
|
June |
2019 |
Financial Supervision |
CSSF issues Circular 19/721 on dematerialised requests and launches eDesk Portal |
Reg |
Luxembourg |
01/07/2019 |
|
July |
2019 |
PRIIPs Regulation |
CSSF communicates on the PRIIPs Assessment for SIFs, Part II UCIs and SICARs by 31 October 2019 |
Reg |
Luxembourg |
01/07/2019 |
|
July |
2019 |
Brexit |
CSSF issues Press Release 19/34 on mandatory notification by UK UCIs and/or their managers in case of a ‘hard Brexit’ |
Reg |
Luxembourg |
15/07/2019 |
|
July |
2019 |
SPOT Inspections |
AMF publishes Summary of socially responsible investment practices observed during its thematic inspections |
Reg |
France |
15/07/2019 |
|
July |
2019 |
CbCR |
Change of the XSD scheme as from 1st August 2019 |
Reg |
Luxembourg |
16/07/2019 |
|
July |
2019 |
AML/CFT |
CySEC issues Circular C331 on FATF Updated Guidance on Risk-based Approach for Trust and Company Service Providers |
Reg |
Cyprus |
23/07/2019 |
|
July |
2019 |
VCC |
Consultation Paper on the Proposed Framework for Variable Capital Companies Part 3 |
Reg |
Singapore |
24/07/2019 |
|
July |
2019 |
UCIs |
FSMA Guidance relating to marketing communications |
Reg |
Belgium |
30/07/2019 |
|
July |
2019 |
PACTE Law |
AMF publishes Summary of the PACTE Law and structuring measures for the AMF and the stakeholders it regulates |
Reg |
France |
31/07/2019 |
|
July |
2019 |
Trade Surveillance |
Practice Guide |
Reg |
Singapore |
05/08/2019 |
|
August |
2019 |
UCIs |
FSMA Circular on internal control and periodic statements |
Reg |
Belgium |
05/08/2019 |
|
August |
2019 |
VCC |
Explanatory Brief on the Variable Capital Companies (Miscellaneous Amendments) Bill |
Reg |
Singapore |
05/08/2019 |
|
August |
2019 |
AML/CFT |
Task Force of 4 Associations issues illustrative non-binding Guidance on identifying BO of investment funds |
Reg |
Luxembourg |
08/08/2019 |
|
August |
2019 |
AML/CFT |
Bill 7467 transposing AMLD V submitted to Parliament |
Reg |
Luxembourg |
08/08/2019 |
|
August |
2019 |
ATAD 2 |
Implementing Bill 7466 is published |
Reg |
Luxembourg |
08/08/2019 |
|
August |
2019 |
DAC 6 |
Bill 7465 on Disclosure for certain cross-border arrangements is published |
Reg |
Luxembourg |
08/08/2019 |
|
August |
2019 |
Industry Letters |
Fund Liquidity Management |
Reg |
Ireland |
12/08/2019 |
|
August |
2019 |
AIFMD |
European Union (Alternative Investment Fund Managers) (Amendment) Regulations 2019 [S.I. No. 428 of 2019] |
Reg |
Ireland |
22/08/2019 |
|
August |
2019 |
AIFMD/MMFR/UCITS Directive |
ESMA finalises Guidelines on Liquidity Stress Testing in UCITS and AIFs |
Reg |
EU |
02/09/2019 |
|
September |
2019 |
VCC |
Variable Capital Companies (Miscellaneous Amendments) Bill |
Reg |
Singapore |
03/09/2019 |
|
September |
2019 |
Financial Supervision/UCIs |
CSSF communicates on eDesk Account Creation and UCI Approval Information Session |
Reg |
Luxembourg |
05/09/2019 |
|
September |
2019 |
AML/CFT |
Anti-Money Laundering and Countering the Financing of Terrorism Guidelines for the Financial Sector |
Reg |
Ireland |
06/09/2019 |
|
September |
2019 |
Standard Chart of Accounts |
CNC and CTIE inform business users about the Standard Chart of Accounts 2020 and the Mapping Tables |
Reg |
Luxembourg |
10/09/2019 |
|
September |
2019 |
EBITDA |
Circular letter regarding the "grandfathering" provision included in 30% EBITDA rule |
Reg |
Belgium |
11/09/2019 |
|
September |
2019 |
Standard Chart of Accounts |
Regulation on the Standard Chart of Accounts (2020) referred to in Article 12 of Commercial Code enters into force on 27 September 2019 |
Reg |
Luxembourg |
23/09/2019 |
|
September |
2019 |
UBO |
Registration: policy of tolerance until 31 December 2019 |
Reg |
Belgium |
23/09/2019 |
|
September |
2019 |
DTT |
Entry into force of the double tax treaty France – Luxembourg |
Tax |
Luxembourg |
25/09/2019 |
|
September |
2019 |
AIFMD |
CSSF updates FAQ (Version 15) on the impact of PRIIPs Regulation |
Reg |
Luxembourg |
27/09/2019 |
|
September |
2019 |
Accounting Law |
CNC issues Q&A Document clarifying interpretative issues under Article 36 of the Accounting Law |
Reg |
Luxembourg |
30/09/2019 |
|
September |
2019 |
Corporate Law |
Proposals of Law amending several aspects of Belgian company law |
Reg |
Belgium |
04/10/2019 |
|
October |
2019 |
AML/CFT |
CSSF communicates on access to the Full National Risk Assessment Report |
Reg |
Luxembourg |
09/10/2019 |
|
October |
2019 |
DAC6 |
Draft Proposal on the automatic and mandatory exchange of information related to reportable cross-border arrangements |
Reg |
Belgium |
11/10/2019 |
|
October |
2019 |
EMIR |
CSSF communicates on the results of the 2018 EMIR IFM Questionnaire (PR 19/49) |
Reg |
EU |
14/10/2019 |
|
October |
2019 |
Tax Rulings |
Pre-2015 Luxembourg Tax Rulings to lapse at the end of 2019 (Bill n°7500) |
Tax |
Luxembourg |
14/10/2019 |
|
October |
2019 |
Taxation |
Finance Bill |
Tax |
Luxembourg |
16/10/2019 |
|
October |
2019 |
AML/CFT |
Dear CEO Letter - Compliance by Trust or Company Service Providers (TCSPs or Firms) with their obligations under the Criminal Justice (Money Laundering and Terrorist Financing) Act, 2010 (CJA 2010) |
Reg |
Ireland |
17/10/2019 |
|
October |
2019 |
DAC6 |
Irish draft legislation implementing DAC6 published |
Reg |
World |
17/10/2019 |
|
October |
2019 |
PRIIPs Regulation |
CSSF further communicates on the mandatory PRIIPs Assessment for SIFs, Part II UCIs and SICARs by 31 October 2019 (PR 19/50) |
Reg |
Luxembourg |
18/10/2019 |
|
October |
2019 |
SCP Framework |
MFSA consults on Reforms to regulatory framework for Company Service Providers until 22 November 2019 |
Reg |
Malta |
22/10/2019 |
|
October |
2019 |
Fund Management Companies |
Revised Guidelines on Licensing, Registration and Conduct of Business [SFA 04-G05] |
Reg |
Singapore |
25/10/2019 |
|
October |
2019 |
AML/CFT |
CSSF issues FAQs on persons involved in AML/CFT for a Luxembourg investment fund or investment fund manager |
Reg |
Luxembourg |
02/12/2019 |
|
December |
2019 |
AIFMD |
ESMA updates its Q&As on Liquidity Stress Tests |
Reg |
EU |
04/12/2019 |
|
December |
2019 |
Specialised Financing Vehicles |
Publication of the Decree n° 2019-1296 of 4 December 2019 specifying the operating rules of specialised financing vehicles |
Reg |
France |
06/12/2019 |
|
December |
2019 |
SPOT Inspections |
AMF publishes a Summary of its thematic inspections on Derivatives Reporting Practices |
Reg |
France |
09/12/2019 |
|
December |
2019 |
Sustainable Finance |
Disclosures Regulation 2019/2088 and Benchmarks Regulation 2019/2089 published in the OJEU |
Reg |
EU |
09/12/2019 |
|
December |
2019 |
Sustainable Finance |
Political Agreement on Taxonomy Regulation |
Reg |
EU |
18/12/2019 |
|
December |
2019 |
Belgian Establishment |
Circular concerning the concept of Belgian establishment |
Reg |
Belgium |
19/12/2019 |
|
December |
2019 |
Regulatory Submissions to MAS |
Compliance Toolkit for Approvals, Notifications and Other Regulatory Submissions |
Reg |
Singapore |
20/12/2019 |
|
December |
2019 |
Corporate Income Tax |
Introduction of the deduction of the group contribution and interest limitation rule |
Tax |
Belgium |
20/12/2019 |
|
December |
2019 |
Liquidity Risk Management |
CSSF issues Circular 19/733 implementing IOSCO Recommendations on LRM for open-ended UCIs |
Reg |
Luxembourg |
20/12/2019 |
|
December |
2019 |
AML/CFT |
CSSF issues Circular 19/732 clarifying the identification and verification of the identity of the UBO(s) |
Reg |
Luxembourg |
23/12/2019 |
|
December |
2019 |
ATAD 2 |
Adopted Bill n° 7466 published in Memorial A |
Reg |
Luxembourg |
23/12/2019 |
|
December |
2019 |
Tax Rulings |
Adopted Bill n° 7500 published in Memorial A |
Tax |
Luxembourg |
23/12/2019 |
|
December |
2019 |
Employee Benefit Schemes |
Government publishes a Q&A Document on the changes introduced by the Pacte Law on employee benefit schemes |
Reg |
France |
23/12/2019 |
|
December |
2019 |
DAC6 |
Law on the automatic and mandatory exchange of information related to reportable cross-border arrangements published in the Official State Gazette |
Reg |
Belgium |
30/12/2019 |
|
December |
2019 |
Accounting Legislation |
CSSF issues Communiqué on the Regulation on the Standard Chart of Accounts (2020) and the CNC Q&A Document clarifying interpretative issues under Article 36 of the Accounting Law |
Reg |
Luxembourg |
07/01/2020 |
|
January |
2020 |
Supervision 2020 |
AMF unveils its Priorities for 2020 |
Reg |
France |
08/01/2020 |
|
January |
2020 |
Securities Tax |
Draft Law amending various provisions with a view to introduce a securities tax |
Tax |
Belgium |
10/01/2020 |
|
January |
2020 |
AML/CFT |
Parliamentary Finance and Budget Committee adopts 20 Amendments on Bill 7467 transposing certain provisions of AMLD V |
Reg |
Luxembourg |
14/01/2020 |
|
January |
2020 |
Variable Capital Company |
Launch of the VCC Framework and Responses to 3 Consultation Papers |
Reg |
Singapore |
15/01/2020 |
|
January |
2020 |
AML/CFT |
CSSF publishes 1st ML/FT risk assessment on the collective investment sector |
Reg |
Luxembourg |
17/01/2020 |
|
January |
2020 |
MiFID II |
AMF updates its Policy relating to inducements and fees |
Reg |
France |
17/01/2020 |
|
January |
2020 |
Market Abuse |
Dear CEO - Wholesale Market Conduct Risk - Industry Communication 2020 |
Reg |
Ireland |
22/01/2020 |
|
January |
2020 |
Brexit |
Conclusion of the Withdrawal Agreement voted by Parliament and adopted by Council |
Reg |
EU |
31/01/2020 |
|
January |
2020 |
Reimbursement of Capital |
Parliamentary Question |
Reg |
Belgium |
02/02/2020 |
|
February |
2020 |
AML/CFT |
Publication of an Ordinance and 2 Decrees strengthening the French AML/CFT |
Reg |
France |
03/02/2020 |
|
February |
2020 |
General Regulation of the AMF |
Publication of the Order of 28 January 2020 approving amendments to the General Regulation of the Autorité des marches financiers |
Reg |
France |
07/02/2020 |
|
February |
2020 |
MiFID II |
AMF publishes a Focus clarifying the relations between producers and distributors |
Reg |
France |
07/02/2020 |
|
February |
2020 |
Securities Tax |
Circular relating to Judgment of the Constitutional Court concerning the actions for annulment against the tax on securities accounts |
Tax |
Belgium |
08/02/2020 |
|
February |
2020 |
Transfer Pricing |
Circular on the group contribution regime |
Reg |
Belgium |
13/02/2020 |
|
February |
2020 |
SRD II |
Amendment to Draft Law transposing the European Directive regarding the encouragement of long-term involvement by the shareholders |
Reg |
Belgium |
19/02/2020 |
|
February |
2020 |
Late Payments |
Proposal of Law to combat late payments in commercial transactions |
Reg |
Belgium |
20/02/2020 |
|
February |
2020 |
AIF |
AMF updates its doctrine relating to AIFs |
Reg |
France |
21/02/2020 |
|
February |
2020 |
Savings deposits |
Circular concerning the tax exemption of income derived from regulated savings deposits by credit institutions established abroad |
Reg |
Belgium |
21/02/2020 |
|
February |
2020 |
EMIR |
AMF publishes a Focus on the EMIR |
Reg |
France |
24/02/2020 |
|
February |
2020 |
Transfer Pricing |
Circular on transfer pricing guidelines for multinational enterprises and tax authorities |
Reg |
Belgium |
25/02/2020 |
|
February |
2020 |
Listing Rule 707(1) |
Two additional months for issuers to hold AGMs due to concerns about large-group meetings amid COVID-19 |
Reg |
Singapore |
27/02/2020 |
|
February |
2020 |
AML/CFT |
Updated Periodic Questionnaire |
Reg |
Belgium |
02/03/2020 |
|
March |
2020 |
Accounting Recommendation |
Language of the annual accounts, consolidated accounts and other related documents |
Reg |
Belgium |
05/03/2020 |
|
March |
2020 |
Shareholders General Meetings/COVID-19 |
AMF publishes Press Release
on shareholders general meetings of listed companies |
Reg |
France |
06/03/2020 |
|
March |
2020 |
XBRL Filing |
Implementation of revised filing requirements and Release of BizFinx preparation tool |
Reg |
Singapore |
09/03/2020 |
|
March |
2020 |
Financial Supervision/COVID-19 |
MFSA issues Circulars on contingency planning and timing of regulatory reporting |
Reg |
Malta |
13/03/2020 |
|
March |
2020 |
Corporate Law/COVID-19 |
Draft Royal Decree on companies facing the impossibility to organise physical meetings (board of directors or shareholders meeting) |
Reg |
Belgium |
16/03/2020 |
|
March |
2020 |
Supporting Tax Measures/COVID-19 |
Corporate tax support measures |
Reg |
Belgium |
18/03/2020 |
|
March |
2020 |
VAT Return/COVID-19 |
AED announces administrative tolerance in the filing of VAT return |
Tax |
Luxembourg |
18/03/2020 |
|
March |
2020 |
Market Activities/COVID-19 |
AMF states Expectations for market activities
continuity |
Reg |
France |
19/03/2020 |
|
March |
2020 |
Company Meetings/COVID-19 |
Grand-Ducal Regulation enters into force on 20 March 2020 |
Reg |
Luxembourg |
20/03/2020 |
|
March |
2020 |
AML/CFT/Bill 7467 |
Main AMLD V Transposition Law enters into force on 30 March 2020 |
Reg |
Luxembourg |
21/03/2020 |
|
March |
2020 |
DAC 6 |
Bill 7465 approved by Luxembourg Parliament and Law published in the Memorial A |
Tax |
Luxembourg |
21/03/2020 |
|
March |
2020 |
Collective Investment Schemes |
Publication of the Decree n°2020-286 of 21 March 2020 amending the legal framework for asset management relating to extinctive management funds |
Reg |
France |
22/03/2020 |
|
March |
2020 |
Write-Downs/COVID-19 |
Circular on the application of the exemption conditions for write-downs on trade receivables |
Reg |
Belgium |
23/03/2020 |
|
March |
2020 |
Audit/COVID-19 |
CSSF communicates on Long Form Reports |
Reg |
Luxembourg |
25/03/2020 |
|
March |
2020 |
AML/CFT |
MFSA issues Announcement on main amendments introduced by Trusts and Trustees Act (Register of Beneficial Owners) (Amended) Regulations, 2020 |
Reg |
Malta |
26/03/2020 |
|
March |
2020 |
Emergency Measures/COVID-19 |
Publication of Several Ordinances |
Reg |
France |
26/03/2020 |
|
March |
2020 |
Financial Reporting/Financial Supervision/COVID-19 |
Omnibus Bill 7540 and Bill 7541 extending certain reporting and accounting deadlines by 3 months submitted to Parliament |
Reg |
Luxembourg |
26/03/2020 |
|
March |
2020 |
Financial Reporting/COVID-19 |
CSSF further updates FAQ to extend certain reporting deadlines |
Reg |
Luxembourg |
26/03/2020 |
|
March |
2020 |
Shareholders General Meetings/COVID-19 |
AMF publishes Press Release on shareholders general meetings of listed companies |
Reg |
France |
27/03/2020 |
|
March |
2020 |
AML/CFT/COVID-19 |
CySEC issues Circular C371 extending submission deadlines of certain reports |
Reg |
Cyprus |
30/03/2020 |
|
March |
2020 |
Financial Reporting/Financial Supervision/COVID-19 |
CSSF further updates FAQs (Version of 2 April 2020) |
Reg |
Luxembourg |
30/03/2020 |
|
March |
2020 |
AGMs/COVID-19 |
ACRA, MAS and SGX RegCo update guidance on General Meetings |
Reg |
Singapore |
31/03/2020 |
|
March |
2020 |
Financial Reporting/COVID-19 |
CySEC issues Amending Circular C373 further extending deadlines to submit various documents until June - August 2020 |
Reg |
Cyprus |
31/03/2020 |
|
March |
2020 |
Management Continuity/COVID-19 |
AMF issues Q&A to assist asset management companies |
Reg |
France |
31/03/2020 |
|
March |
2020 |
Supervision/COVID-19 |
Dedicated Sections on websites of Belgian regulatory authorities |
Reg |
Belgium |
31/03/2020 |
|
March |
2020 |
DAC 6 |
Luxembourg tax authorities issue preliminary Guidelines regarding practical aspects of the upcoming electronic exchange of information resulting from DAC 6 |
Tax |
Luxembourg |
01/04/2020 |
|
April |
2020 |
Dividend/COVID-19 |
NBB communicates on expectations regarding dividend distribution policy |
Reg |
Belgium |
01/04/2020 |
|
April |
2020 |
Withholding Tax |
Royal Decree updating the RD ITC 92 |
Tax |
Belgium |
03/04/2020 |
|
April |
2020 |
Financial Reporting/Financial Supervision/COVID-19 |
Further legislative steps in relation to Bills 7540 and 7541 |
Reg |
Luxembourg |
03/04/2020 |
|
April |
2020 |
Fund Management Companies |
FAQs on the Licensing and Registration |
Reg |
Singapore |
06/04/2020 |
|
April |
2020 |
AGMs and ARs/COVID-19 |
Extension of Deadlines |
Reg |
Singapore |
07/04/2020 |
|
April |
2020 |
AML/CFT/COVID-19 |
NBB issues Communication |
Reg |
Belgium |
07/04/2020 |
|
April |
2020 |
Funds Reporting |
CySEC issues Circular C377 on Actions to be taken concerning the FDR |
Reg |
Cyprus |
08/04/2020 |
|
April |
2020 |
Representatives |
Notices and FAQs on Minimum Entry and Examination Requirements for Representatives of Holders of Capital Markets Services licence, Exempt Financial Institutions, Licensed Financial Advisers and Exempt Financial Advisers |
Reg |
Singapore |
08/04/2020 |
|
April |
2020 |
UCIs/COVID-19 |
FSMA issues Press Release |
Reg |
Belgium |
08/04/2020 |
|
April |
2020 |
Financial Reporting/COVID-19 |
CSSF launches a New Weekly IFM Questionnaire (1st reporting deadline for concerned IFMs by 20 April 2020) |
Reg |
Luxembourg |
09/04/2020 |
|
April |
2020 |
Financial Reporting/Financial Supervision/COVID-19 |
Further legislative steps in relation to Bill 7541 |
Reg |
Luxembourg |
09/04/2020 |
|
April |
2020 |
Funds Reporting/COVID-19 |
ESMA issues Public Statement extending the deadlines for Fund Managers to submit their yearly and half-yearly reports to NCAs |
Reg |
European Union |
09/04/2020 |
|
April |
2020 |
AML/CFT/COVID-19 |
CSSF issues Circular 20/740 on financial crime and AML/CFT implications during the COVID-19 pandemic |
Reg |
Luxembourg |
10/04/2020 |
|
April |
2020 |
Emergency Measures/COVID-19 |
Publication of the Decree n°2020-418 of 10 April 2020 adapting the rules of meetings and deliberation of the meetings and governing bodies of legal persons and entities without legal personality under private law |
Reg |
France |
11/04/2020 |
|
April |
2020 |
SRD II |
Amendment to, and approval of, Belgian Implementing Law |
Reg |
Belgium |
11/04/2020 |
|
April |
2020 |
FATCA |
New e-Tax Guide and FAQs |
Tax |
Singapore |
13/04/2020 |
|
April |
2020 |
Funds Reporting/COVID-19 |
CySEC issues Circular C380 on periodic reporting obligations for Fund Managers |
Reg |
Cyprus |
14/04/2020 |
|
April |
2020 |
Reporting/COVID-19 |
NBB communicates on reduction of reporting |
Reg |
Belgium |
14/04/2020 |
|
April |
2020 |
Sustainable Finance |
Council formally adopts the Taxonomy Regulation |
Reg |
European Union |
15/04/2020 |
|
April |
2020 |
Company Meetings/COVID-19 |
Bill 7566 extends measures concerning holding of meetings |
Reg |
Luxembourg |
21/04/2020 |
|
April |
2020 |
SFDR |
ESAs consult on Draft RTS until 1 September 2020 |
Reg |
European Union |
23/04/2020 |
|
April |
2020 |
Tax Filing/COVID-19 |
Extended Deadlines |
Tax |
Singapore |
23/04/2020 |
|
April |
2020 |
CBI Flexibility Measures/COVID-19 |
Securities Markets, Investment Management, Investment Firms and Fund Service Providers |
Reg |
Ireland |
24/04/2020 |
|
April |
2020 |
Corporate Law/COVID-19 |
Royal Decree N°15 on the temporary suspension for the benefit of companies of implementing measures and other measures |
Reg |
Belgium |
24/04/2020 |
|
April |
2020 |
Corporate Tax/COVID-19 |
Corporate tax support measures |
Tax |
Belgium |
24/04/2020 |
|
April |
2020 |
SPOT Inspections |
AMF publishes Summary of its thematic inspections on AIFM reporting systems |
Reg |
France |
24/04/2020 |
|
April |
2020 |
AMF General Regulation |
Publication of the Order of 10 April 2020 approving amendments to the General Regulation of the Autorité des Marchés Financiers |
Reg |
France |
25/04/2020 |
|
April |
2020 |
Corporate Law/COVID-19 |
Amendment to Royal Decree N°4 on coownership and company and association law |
Reg |
Belgium |
28/04/2020 |
|
April |
2020 |
AMF Actions/COVID-19 |
AMF Chairman’s Speech |
Reg |
France |
30/04/2020 |
|
April |
2020 |
Collective Investment Schemes |
Publication of the Decree n° 2020-493 of 28 April 2020 establishing the list of collective investments whose management commissions are exempt from VAT pursuant to Article 33 of Law n° 2019-1479 of 28 December 2019 |
Reg |
France |
30/04/2020 |
|
April |
2020 |
AML/CFT |
Law of 20 July 2020 transposing the 5AMLD |
Reg |
Belgium |
05/08/2020 |
|
August |
2020 |
MMF Regulation |
FSMA communicates on reporting to competent authorities |
Reg |
Belgium |
05/08/2020 |
|
August |
2020 |
AML/CFT |
Amending Regulations of 14 August 2020 published in the
Memorial A |
Reg |
Luxembourg |
20/08/2020 |
|
August |
2020 |
Company Law/COVID-19 |
Law of 20 June 2020 extending measures concerning the holding of meetings in companies and other legal persons
published in Memorial A |
Reg |
Luxembourg |
20/08/2020 |
|
August |
2020 |
Carry-Back of Losses/COVID-19 |
Royal Decree on the administrative formalities |
Reg |
Belgium |
22/08/2020 |
|
August |
2020 |
Audit/Investment Funds/Reporting |
MFSA issues Circular on Investment Services Rules Changes for AIFs, PIFs and UCITS in relation to the reporting of breaches in the annual report and audited financial statements |
Reg |
Malta |
25/08/2020 |
|
August |
2020 |
VCC |
Tax Framework (e-Tax Guide) |
Tax |
Singapore |
28/08/2020 |
|
August |
2020 |