Banca

Bienvenido/a a la página de inicio de Banca en Law-Now.

En esta página, podrás acceder a artículos y publicacionessobre el sector Banca, escritos por expertos de CMS.

Para estar al corriente de las últimas novedades, guarda esta página en tu dispositivo móvil o regístrate para recibir alertas electrónicas.

Artículos Recientes

  •  
    06/02/2025
    Belgium

    From tax reform to the quicksands of Arizona

    GB NL FR
    1. The topics addressed by the coalition agreementAfter eight months of negotiations, Belgium’s new federal government, known as the Arizona coalition, has been established and has reached an agreement on numerous issues including tax reform.The following article summarises the tax proposals of the new coalition government in Belgium:2.  Companies2.1. Dividend received deduction The tax regime of “Dividend received deduction” (arising from the transposition into Belgian law of the regime provided for in the European Parent-Subsidiary Directive) aims, under certain...
    Leer más
  •  
    06/02/2025
    Belgium

    Belgian government agreement 2025-2029: key measures impacting the real estate sector

    GB NL FR
    The Belgian federal government has reached a new agreement for 2025-2029 that provides for the introduction of significant reforms in taxation, investment, and the energy transition. Upon their adoption, these measures will have a substantial impact on the real estate sector, including property owners, investors, and developers.Below is an overview of the key changes that were announced.1.  Investments and economic attractivenessCombating tax optimisation in the transfer of shares in real estate companiesThe Government intends to introduce specific measures aimed at curbing legal structures...
    Leer más
  •  
    06/02/2025
    Hungría

    Hungary issues decrees on cybersecurity audit and annual supervision fee

    On 31 January 2025, Hungary published two highly anticipated cybersecurity decrees under the Hungarian Cybersecurity Act, which transposes the NIS2 Directive. The decrees include SZTFH Decree 1/2025 (I. 31.), which contains the procedures for conducting a cybersecurity audit and the maximum fee for a cybersecurity audit; and SZTFH Decree 2/2025 (I. 31.), which details the amount and payment of the yearly cybersecurity supervision fee.Scope of cybersecurity auditsSZTFH Decree 1/2025 (I. 31.) lays down detailed rules on audit methodology, related examination methods, and the criteria for evaluating...
    Leer más
  •  
    05/02/2025
    Hungría

    Hungarian ruling could make credit institutions increasingly liable for AML breaches

    A recent landmark judgment by the Metropolitan Court of Appeal may represent a pivotal shift in the tort liability of credit institutions stemming from violations of anti-money laundering (AML) regulations. According to the court, if a financial institution fails to suspend a suspicious transaction in violation of AML rules and executes a transaction involving funds originating from a criminal act, the financial institution may bear tort liability vis-à-vis the original victim of the fraud.The following article provides a detailed overview of this appellate court decision, and the implications...
    Leer más
  •  
    22/01/2025
    Hungría

    Hungary introduces new comprehensive laws for NIS2 transposition

    On 20 December 2024, the Hungarian Parliament adopted Act LXIX of 2024 on Cybersecurity in Hungary ("Cybersecurity Act"), which repealed the  partial NIS2 transposition Act XXIII of 2023 on Cybersecurity Certification and Cybersecurity Supervision. The new Cybersecurity Act, which went into effect on 1 January 2025, and Government Decree 418/2024 (XII. 23.) on the implementation of Hungary’s Cybersecurity Act transposes the EU’s NIS2 Directive, introduces additional network and information security requirements and establishes related supervisory and procedural rules.What entities...
    Leer más
  •  
    21/01/2025
    Luxembourg

    2025: what to expect?

    Blockchain law IVThe law of 20 December 2024, known as Blockchain Law IV, aims at improving the current legal framework for dematerialised securities by taking advantage of new technologies, in particular distributed electronic register and databases. It introduces a new player: the control agent for the issuance of dematerialized securities. The Control Agent is appointed by the issuer to (i) maintain the issuance account in or through a secure electronic recording device, including a distributed ledger technology (“DLT”) or database; (ii) monitor at any time the chain of custody of...
    Leer más