Mensuel de avril 2015 - Economie

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The future repeal of the EU Savings directive and its consequences
By Gérard Laures Emilien Lebas, KPMG *   By the law of 21 June 2005, as amended (“Savings Law”)(1), Luxembourg has implemented the European Savings directive (or “EUSD”)(2) and several agreements concluded between Luxembourg and certain dependent or associated territories of the European Union (“EU”). The Savings Law is in effect as of 1 July 2005. By reason of the development of a global standard for automatic exchange of information (“AEoI”), the EUSD and thus the Savings Law are now destined to be repealed. Indeed, the European Council Conclusions of 21 March 2014 and the Economic and Financial Affairs Council Statement of 9 December 2014 demonstrate Member States clear preference for having only one standard for the AEoI on financial income...
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