News from and about the Luxembourg legal community, articles on legal and tax topics and legal library

15/01/26

New Luxembourg law on gender balance in listed companies of 19 December 2025: 5 things you need to know

Luxembourg has adopted an important measure to enhance gender balance within the boards of listed companies.

14/01/26

Luxembourg opens Pillar Two registration

On 6 January 2026, the Luxembourg tax authorities (LTA) formally launched the Pillar Two registration tool. Registration is mandatory for all Luxembou…

06/01/26

Key developments and outlook in Luxembourg Employment Law (2025–2026)

Luxembourg’s employment law is constantly evolving in response to both national initiatives and European Union legislation. The reforms introduced in…

02/01/26

Omnibus I approved: what’s next for Luxembourg on sustainability reporting and due diligence?

The new thresholds significantly reduce the number of companies in scope of the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sust…

30/12/25

Luxembourg Council of State greenlights carried interest draft law

Today, the Luxembourg Council of State withdrew its formal objection to the carried interest draft law, which seeks to clarify and modernise the Luxem…

29/12/25

Bill No. 8634 passed: key changes to Luxembourg’s pension regime

The draft bill No. 8634 to amend Luxembourg’s pension regime was adopted by the Chambre des Députés on December 18, 2025. This eAlert sets out the for…

24/12/25

Luxembourg introduces a new tax credit to enhance Luxembourg attractiveness for start-ups

On 17 December 2025, Luxembourg Parliament voted to approve Bill n° 8526 introducing a new tax credit, effective from the 2026 tax year, to encourage …

23/12/25

Pillar Two and DAC9: Luxembourg adopts law easing filing obligations and clarifies treatment of deferred taxes…

On 17 December 2025, the Luxembourg Parliament enacted the law on the exchange of information with respect to “top-up tax information return”, which t…

22/12/25

AML – Extension des infractions primaires et renforcement du cadre procédural

Le 19 décembre 2025 entre en vigueur la loi du 12 décembre 2025 portant modification du Code pénal et du Code de procédure pénale (Mémorial A556 du 15…

19/12/25

Gender Balance on Boards of Listed Companies: Luxembourg transposes EU Directive

On 17 December 2025, the Luxembourg Parliament voted Bill n°8519 (“Law”) transposing Directive (EU) 2022/2381 on improving the gender balance among di…

18/12/25

Deferred payment of minimum share capital for SARLs

Bill of law 8669 was submitted to Parliament yesterday to authorise the deferral of payment of the minimum share capital for private limited companies…

17/12/25

Simplification of EU digital regulations: The Digital Omnibus

On 19 November 2025, the European Commission published a package proposal to simplify the EU digital regulations known as the “Digital Omnibus”.

09/12/25

New EU anti-corruption criminal rules on the horizon

On 2 December 2025, the EU reached an agreement on anticorruption rules to harmonise the approach taken across all Member States. This agreement forms…

03/12/25

Parliament’s finance committee passes amendments to the carried interest draft law

On 17 November 2025, the Luxembourg parliament published amendments to the carried interest draft law that aims to clarify and modernise the Luxembour…

03/12/25

Are your crypto assets taxable in Luxembourg?

Crypto currencies and other crypto assets are increasingly being adopted by investors. Over time, the legal framework applicable to this asset class h…

02/12/25

Introduction of class actions into Luxembourg consumer law

On 25 November 2025, the law of 20 November 2025 introducing class actions into Luxembourg consumer law, including in the financial, banking, and insu…

02/12/25

Bill of law 8648 implementing Directive (EU) 2024/825 – empowering consumers for the green transition

Bill of law 8648 (Bill) modifying the Luxembourg Consumer Code aims to implement Directive (EU) 2024/825 as regards empowering consumers for the green…

01/12/25

UPC Court of Appeal sets test for assessing ‘inventive step’

An important legal test for determining whether a European patent is valid has been clarified by the Unified Patent Court (UPC) Court of Appeal in rul…

14/11/25

ILLN - Paid holidays and other paid leave in Luxembourg

Paid leave in Luxembourg is mainly regulated by the Labour Code (Code du Travail) in articles L.233-1 et seq., under the name “paid recreational leave…

14/11/25

Luxembourg: Introduction of class actions in consumer law

On 30 October 2025, the Luxembourg parliament unanimously adopted Draft Bill No. 7650, which was initially tabled in August 2020. For the first time, …

26/01/26

26/01/26

Carried interest: Luxembourg modernises its tax regime

12/01/26

12/01/26

Clifford Chance strengthens global private capital offering with Luxembourg funds hire

06/01/26

06/01/26

A wave of new promotions at BSP

22/01/26

New tax incentive for start-up investments: are you ready to…

21/01/26

The countdown for Pillar II compliance has started

More News & Articles

15/01/26

New Luxembourg law on gender balance in listed companies of 19 December 2025: 5 things you need to know

14/01/26

Luxembourg opens Pillar Two registration

06/01/26

Key developments and outlook in Luxembourg Employment Law (2025–2026)

02/01/26

Omnibus I approved: what’s next for Luxembourg on sustainability reporting and due diligence?

30/12/25

Luxembourg Council of State greenlights carried interest draft law

29/12/25

Bill No. 8634 passed: key changes to Luxembourg’s pension regime

24/12/25

Luxembourg introduces a new tax credit to enhance Luxembourg attractiveness for start-ups

23/12/25

Pillar Two and DAC9: Luxembourg adopts law easing filing obligations and clarifies treatment of deferred taxes…

22/12/25

AML – Extension des infractions primaires et renforcement du cadre procédural

19/12/25

Gender Balance on Boards of Listed Companies: Luxembourg transposes EU Directive

18/12/25

Deferred payment of minimum share capital for SARLs

17/12/25

Simplification of EU digital regulations: The Digital Omnibus

09/12/25

New EU anti-corruption criminal rules on the horizon

03/12/25

Parliament’s finance committee passes amendments to the carried interest draft law

03/12/25

Are your crypto assets taxable in Luxembourg?

02/12/25

Introduction of class actions into Luxembourg consumer law

02/12/25

Bill of law 8648 implementing Directive (EU) 2024/825 – empowering consumers for the green transition

01/12/25

UPC Court of Appeal sets test for assessing ‘inventive step’

14/11/25

ILLN - Paid holidays and other paid leave in Luxembourg

14/11/25

Luxembourg: Introduction of class actions in consumer law