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Anti-money laundering legislation and procedures in Luxembourg
Outline of the document :
- Objectives of laws, directives and circulars
- Essential texts
- Money laundering: definitions
- Terrorist financing: definitions
- Money laundering
- Money laundering: study of the offence
- Simple tax fraud / money laundering
- Tax fraud: legal definitions
- Tax fraud: criminal penalties under Luxembourg law
- Distinction between simple tax fraud and tax fraud punishable under criminal law
- Due diligence obligations as defined by the CSSF in tax matters
- Measures to be implemented by the professional accountant
- Notion of beneficial owner for companies (Art. 1 §7 law of 12 November 2004)
- Notion of beneficial owner for trusts (Art. 1 §7 law 2004)
- The impact of foreign criminal law for the Luxembourg professional
- Foreign territorial criminal jurisdiction
- Territorial jurisdiction
- Tax fraud laundering
- Tax arrangements
- Penalties
- Preventive defences
