Banking Publications

Luxembourg publications

Global publications

Banking in Luxembourg

The first edition of our "Banking in Luxembourg - Trends and Figures 2016" publication provides an insight into this international structure seen in the financial centre, and highlights the developments of the individual country segments in comparison with the overall market.

Resolution according to BRRD

The EU's Bank Recovery & Resolution Directive sets a new common framework across all 28 countries of the European Union on how troubled banks should be dealt with - from precautionary, early interventions to prevent failures, to a framework for managing the orderly resolution of banks that operate across national borders. This poster provides you will all the information required for drafting a resolution plan.

Banking in Luxembourg

Banking in Luxembourg is designed to provide foreign bankers with basic insights into the structure of the banking industry in Luxembourg together with the legal, regulatory, accounting and tax framework. Also summarised are the requirements for setting up a new banking operation and the various audit requirements. This guide has been prepared by auditors, tax and business advisers, who are members of the banking group of PwC Luxembourg.
Every effort has been made to make sure that the information provided in this guide is accurate as at 15 January 2016. In view of its purpose, the reader will appreciate that PwC Luxembourg is unable to accept any liability for any errors or omissions included therein.

On Monday 5 October 2015, the Organisation for Economic Cooperation and Development (OECD) published its final package of reports on Base Erosion and Profit Shifting (BEPS), which was endorsed by the Finance ministers from the G20 group of countries during their meeting on 8 October 2015 in Lima.

Meeting the deadlines - Professionals of the Financial Sector

Considering the continuous changes in regulation and in associated CSSF circulars, PSF decision makers need to be regularly informed on the deadlines that concern their specific activities, whether already established in Luxembourg or about to set up new activities. The main purpose of this publication is to inform PSF (Investment firms, Specialised PSF, Support PSF) about the main reporting and regulatory deadlines to meet. This practical information tool, created by our PSF dedicated team with the support of experts from our three main competencies (i.e. Audit, Advisory and Tax), presents all the relevant deadlines in the form of a thematic calendar.

Auswertung der Jahresabschlüsse 2014 der deutschen Eurobanken in Luxemburg

Die vorliegende 32. Auswertung der Jahresabschlüsse der deutschen Eurobanken in Luxemburg haben wir anhand der veröffentlichten Jahresabschlüsse erstellt. Unsere Auswertung soll – in Kenntnis der zum Teil nur noch bedingt vergleichbaren Geschäftsmodelle der Banken - eine vergleichende Übersicht über die Entwicklung der Bilanz- und GuV-Strukturen der deutschen Tochterbanken in Luxemburg im Jahr 2014 ermöglichen.

Payment institutions and e-money institutions in Luxembourg

The Law of 10 November 2009 originally transposed in Luxembourg law the European Directive 2007/64/EC i.e. the Payment Services Directive, or PSD. This directive, which provides a European legal framework for the performance of payment services, is one of the main instruments that paved the way for the emergence of the Single European Payments Area (SEPA).
As for the electronic money, the European Directive 2000/46/EC on the business of e-money institutions was adopted in response to the emergence of new prepaid electronic payments products.
The Directive 2009/110/CE, building on the achievements of the PSD, modernises and adapts the legal framework applicable to e-money institutions. The Luxembourg Law of 20 May 2011 modifying the Law of 10 November 2009 transposes the new Directive 2009/110/EC on electronic money.

Die diesjährige Ausgabe der "Auswertung der Jahresabschlüsse 2013 der deutschen Eurobanken in Luxemburg" vergleicht die Jahresabschlüsse der luxemburgischen Tochtergesellschaften deutscher Banken und kommentiert die Entwicklung des deutschen Banksektors in Luxemburg. Die von PwC erstellte Auswertung der Jahresabschlüsse zeigt auf, in welchen Bereichen es Unterschiede zum Gesamtmarkt gibt, und zieht einen Vergleich zu den Ergebnissen des Vorjahres. Vervollständigt wird die Auswertung der Jahresabschlüsse der deutschen Eurobanken in Luxemburg durch ein umfangreiches Zahlenwerk.

Global Private Banking and Wealth Management Survey 2013

This year's 20th Anniversary issue of PwC's Global Private Banking and Wealth Management Survey gathered insights and perspectives on critical aspects of the challenges confronting participants across all segments of global wealth management. 200 firms from 51 countries participated in English, French, German, Spanish, Portuguese, and Mandarin. Their combined responses yield a fascinating self portrait of global wealth management both now and into the coming years.