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Luxembourg Financial Services Regulator CSSF Issues First FAQ On Fund Tokenisation
Luxembourg's financial regulator CSSF has published its first FAQ on tokenisation of investment funds, addressing how traditional asset classes can be issued in tokenised form on distributed ledger technology. The guidance clarifies regulatory requirements for UCIs, administrators, and control agents while maintaining a technologically neutral approach that evaluates risks based on how the technology is used rather than the technology itself.
Luxembourg Finance
KG
K&L Gates LLP
Article
Developments On Equity Incentives For Employees: Supreme Court Rules On Tax Deduction
The Dutch Supreme Court has ruled on a critical question regarding the tax deductibility of cash bonuses paid to employees in exchange for surrendering conditional stock options that never vested. This case examines whether the Deduction Limitation applies when stock options are bought out before becoming unconditional, with significant implications for how employers structure equity-based compensation arrangements.
Netherlands Tax
LL
Loyens & Loeff
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