News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Luxembourg legal scene

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ESMA promotes clarity in claims on impact and transition through two additional thematic notes

On 12 October 2026 ESMA published two new thematic notes with do’s and don’ts for impact claims and climate transition claims in funds, bonds and benchmarks, to reduce greenwashing…

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Increase in Luxembourg minimum social wage from 1 January 2027

Bill of law 8837 raises the Luxembourg minimum social wage by 3.8% from 1 January 2027, to €2,876.60 gross per month for non-qualified and €3,451.92 for qualified employees.

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Reverse Solicitation: the exception that regulators expect to remain exceptional

Reverse solicitation can be a legitimate route for an AIF investment, but the CSSF treats it as a narrow, fact-specific exception. The 18-month pre-marketing rule, evidence and gov…

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14/10/26
AIF distribution agreements: making oversight work in practi…

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13/10/26
Applicability of collective labour agreements in Luxembourg

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Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.

It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Luxembourg and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!

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Distance-sold financial services | Luxembourg tables its transposition of the new EU Directive

Bill of law n°8758 transposes Directive (EU) 2023/2673 on distance-marketed financial services into Luxembourg law, with entry into force on 19 June 2…

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Newsflash | 2027 State budget | Corporate tax rate reduction and other measures

On 7 October 2026, the Government presented the State budget for 2027, with tax measures aimed at supporting businesses with a cut in corporate tax ra…

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Fund tokenisation – CSSF clarifications open up new opportunities!

On 2 October 2026 the CSSF published its FAQ on fund unit tokenisation on DLT: native issuance, UCIA vs control agent roles, multi-UCIA set-ups, and D…

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AKD strengthens investment funds practice in Luxembourg with appointment of Alexandre Hübscher

AKD welcomes Alexandre Hübscher as a partner in its investment funds practice in Luxembourg, effective 1 October. He advises national and internationa…

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Immigration: the type D visa is the new path to Luxembourg for third-country nationals

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Luxembourg Business Registers clarifies RBE filings for companies held by a trust or foundation

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From outsourcing to third-party arrangements: new EBA Guidelines on non-ICT third-party risk

The EBA’s 2026 Guidelines (EBA/GL/2026/09) widen the perimeter from outsourcing to third-party arrangements and will repeal the 2019 outsourcing Guide…

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New LBR sanctions regime

From 21 September 2026, Luxembourg Business Registers (LBR) will progressively deploy the sanctions phase of its mechanism for monitoring and ensuring…

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EU judgment gives Commission greater scope to challenge ecosystem mergers

The General Court has upheld the European Commission's prohibition of Booking Holdings' proposed acquisition of Etraveli Group, in a judgment that cou…

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Pinsent Masons appoints Manfred Dietrich as Head of Luxembourg Office

Pinsent Masons has appointed Manfred Dietrich as Head of its Luxembourg office. He succeeds Michel Bulach and continues to lead the firm's Luxembourg …

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Kids Act: EU-wide child online safety measures trailed

The European Commission will present EU Kids Act proposals this week to regulate under-15s’ access to social media, video platforms, games and AI chat…

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EU fund managers: structuring considerations for Belgian Private Privak investors in Luxembourg private equity…

Where Belgian Private Privak investors invest in Luxembourg PE funds, structuring choices — notably SCA RAIF/SICAR versus transparent SCSp vehicles — …

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Ready, respond, report: the Cyber Resilience Act’s reporting regime is here

From 11 September 2026, manufacturers of in-scope products with digital elements must report actively exploited vulnerabilities and severe cybersecuri…

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CRF fraudulent-account alerts: register, use, confidentiality

Arendt on the law of 22 July 2026 (in force 8 August 2026): Luxembourg's CRF may alert credit institutions, PFS, payment and e-money institutions and …

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Luxembourg’s proposed AI judicial-profiling offence: what practitioners need to know

Luxembourg draft bill no. 8721 would criminalise AI-assisted profiling of judges and court clerks from personal data in court decisions, with heavy fi…

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Mandatory B2B VAT e-invoicing coming to Luxembourg

Luxembourg is preparing mandatory domestic B2B VAT e-invoicing. Reception obligations would start from 1 January 2028; issuance/transmission by 1 July…

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Solvency II review implementation in Luxembourg: the clock has started ticking!

Luxembourg has launched implementation of the Solvency II review. Bill of law 8796 was submitted on 17 July 2026, with a 29 January 2027 deadline. The…

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LBR Circular 26/01: look-through UBO filing for companies held by trusts/foundations

A&O Shearman on Circular LBR 26/01 (19 Aug 2026): when a Luxembourg RBO-obliged entity is held by a fiducie, trust or foundation, report the arran…

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Compartmentalised SCS/SCSp AIFs without a product law: what Bill 8814 would change

NautaDutilh on Bill 8814: statutory compartments for authorised-AIFM-managed SCS/SCSp AIFs outside RAIF/SIF/SICAR, with ring-fencing, separate liquida…

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Luxembourg: can sickness absences justify dismissal?

In a judgment dated 12 June 2026, the Luxembourg Labour Court reiterated the circumstances in which sickness absences can justify dismissal with notic…

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