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Mensuel de avril 2021 - Fonds d’investissement

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ESG matters – The way towards a low carbon economy
In this series of articles, which will be published on a monthly basis, Deloitte’s specialists will be sharing insights and practical guidance on ESG topics and how ESG affects different market sectors, now – and in the future. In this edition: Luxembourg has reduced subscription tax for sustainable investments: Time to act! (1)   In recent years, Luxembourg has implemented several measures to position itself as a leader in the EU’s transition to a more sustainable economy. Its latest incentive is a reduction in the subscription tax rate for undertakings for collective investments (UCIs) for retail investors when promoting sustainable investments, which was approved in December 2020. The 2021 Budget Law amended the UCI Law of 17 December 2010 to allow UCIs to reduce the...
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