Definition and overview of the different categories
Amendments introduced by the law of July 13, 2007
Market trends, statistics, key players
- Access to professional activities (law of April 5, 1993)
- Central administration and infrastructure
- Shareholders and management
- Minimum capital
- External audit
- Application procedure
Supervision and control
- Role of the CSSF
- Means of supervision
- Regulatory reporting
Professional obligations
- Prevention of money laundering and financing of terrorism
- Duty to co-operate with the authorities
- Professional secrecy
- Rules of conduct
Review of the main applicable CSSF circulars
- Circular 95/120 related to central administration
- Circular 96/126 related to administrative organisation and accounting procedures
- Circulars 05/178 and 06/240 related to IT outsourcing
- Circular 98/143 related to internal control
- Circulars 01/28, 01/29, 01/47 and 02/65 related to domiciliation activities
- Circular 95/118 related to clients complaints
- Circular 05/187 related to the regulatory reporting
Review of the circulars related to anti-money laundering and financing of terrorism
Taxation issues
- Corporate income tax
- Municipal business tax
- Net wealth tax
- VAT
