{"id":"laws/2005-07-13-n3","title":"Law of 13 July 2005 on institutions for occupational retirement provision (SEPCAV and ASSEP)","type":"law","date":"2005-07-13","eli":"http://data.legilux.public.lu/eli/etat/leg/loi/2005/07/13/n3/jo","html":"<p>Loi du 13 juillet 2005 relative aux institutions de retraite professionnelle sous forme de société d'épargne-pension à capital variable (sepcav) et d'association d'épargne-pension (assep) et portant modification de l'article 167, alinéa 1 de la loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu. Consolidated text on <a href=\"https://legilux.public.lu/eli/etat/leg/loi/2005/07/13/n3/consolide/latest\" target=\"_blank\" rel=\"noreferrer\">Legilux</a>.</p>\n<p>The Chamber amended it through 2 bills in this legislature.</p>\n<h2>Amended by</h2>\n<ul>\n<li><a href=\"/lhoft?page=dossiers%2FPL8291\" class=\"wikiLink\" data-target=\"dossiers/PL8291\">PL8291 — Secteur financier</a>, became the law of 1 July 2024.</li>\n<li><a href=\"/lhoft?page=dossiers%2FPL8567\" class=\"wikiLink\" data-target=\"dossiers/PL8567\">PL8567 — Directive ESAP</a>, became the law of 27 March 2026.</li>\n</ul>\n<h2>Circulars under this law</h2>\n<p>2 CSSF circulars, regulations, or FAQs cite it, newest first.</p>\n<ul>\n<li><a href=\"/lhoft?page=circulars%2Freg-19-02\" class=\"wikiLink\" data-target=\"circulars/reg-19-02\">CSSF Regulation No 19-02 of 27 January 2022</a>, 27 January 2022.</li>\n<li><a href=\"/lhoft?page=circulars%2Ffaq-faq-alternative-investment-fund-managers\" class=\"wikiLink\" data-target=\"circulars/faq-faq-alternative-investment-fund-managers\">FAQ concerning the Luxembourg Law of 12 July 2013 on alternative investment fund managers</a>, 18 June 2013.</li>\n</ul>"}