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The Financial Sector supervisory authority (CSSF) informs the unit and share holders on securities concerned by the Law dated 18 July 2014.

High Net Worth Individuals around the world are dealing or are invested in many type of assets and businesses.

To obtain an Advance Tax Decision from the tax authorities, the taxpayer must write a request (the Request) by mail to the "Administration of Contribution Directes" of which it depends.

Collective entities are subject to either a minimum income tax of €3,210 or to a progressive minimum income tax from €535 to €21,400 that varies on the total assets on their balance sheet.

Do you need a Prospectus for the securities you issue via Luxembourg?

 

Which issuances are not deemed Public Issuance (under the prospectus law)?

 

 

As a rule, no public offer can be made on securities to the public without having a simplified prospectus been approved by the CSSF. Each Issuer should inform and obtain such an approval in advance.

However, there are some exceptions...

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