GLOSSARY
AED
Registration Duties, Estates and VAT Authority (Administration de l’enregistrement, des domaines et de la TVA)
AIF
Alternative investment fund
AIFM
Alternative investment fund manager
AFM
Dutch Authority for the Financial Markets
ALFI
Association of the Luxembourg Fund Industry
AML/CFT
Anti-money laundering and counter terrorism financing
ATAD
Anti-Tax Avoidance Directive
CDA
Complementary Delegated Act
CIT
Dutch regular corporate income tax
CSA
Common Supervisory Action
CSSF
Luxembourg supervisory authority for financial services (Commission de Surveillance du Secteur Financier)
DWT
Dutch dividend withholding tax
DNB
Dutch Central Bank (De Nederlandsche Bank)
EC
European commission
EP
European Parliament
ELTIF
European Long Term Investment Funds
ESAs
European supervisory authorities
ESG
Environmental, social, and governance
ESMA
European securities and markets authority
EU
European Union
FA
Financial advisors
FAQ
Frequently asked questions
FBI
Dutch fiscal investment institution regime (Fiscale beleggingsinstelling)
FMP
Financial market participant
FGR
Dutch fund for joint account (fonds voor gemene rekening
ICT
Information and Communication Technology
IFM
Investment fund managers
MIFID II
Directive 2014/65/EU on markets in financial instruments
ML/TF
Money laundering and terrorist financing
NCA
National Competent Authorities
RAIF
Reserved alternative investment fund
RC
Compliance officer in charge of controlling compliance with professional obligations (responsable du contrôle du respect des obligations professionnelles)
RETT
Dutch real estate transfer tax
RR
Responsible for compliance with professional obligations (responsable du respect des obligations professionnelles)
RTS
Regulatory technical standards
SICAR
Investment company in risk capital, subject to Law of 15 June 2004 relating to the Investment company in risk capital, as amended
SIF
Specialised investment funds, subject to the law of 13 February 2007 relating to specialised investment funds, as amended
SFDR
Sustainable Finance Disclosure Regulation
Taxonomy Regulation
Regulation (EU) 2020/852 on the establishment of a framework to facilitate sustainable investment
TCSP
Trust and company service provider
RBO
Luxembourg register of beneficial owners (registre des bénéficiaires effectifs)
UCI
Undertaking for collective investment
UCI Part II
Undertaking for collective investment, subject to the Part II of the law of 17 December 2010 on undertakings for collective investment
UCITS
Undertaking for collective investment in transferable securities
VBI
Dutch tax-exempt investment institution (vrijgestelde beleggingsinstelling)