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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CSSF Telework Circular applicable as of 1 July 2022: are you ready?

On 31 March 2022, the CSSF confirmed that Circular 21/769 on “Governance and security requirements for supervised entities to perform tasks or activit…

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Status of foreign direct investments (FDI) screening regulation in Luxembourg

As in Switzerland, the legislative process for the adoption of a regulation of foreign direct investments ("FDI") is underway, with the adoption of a …

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VAT fixed establishment in parent-subsidiary supplies

The Court of Justice of the European Union has further clarified the concept of a ‘fixed establishment’ for VAT purposes

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Staff delegation involvement in teleworking matters

The law of 1 April 2022, which enshrines in law the staff delegation's involvement in remote work arrangements, was published on 12 April 2022 and wil…

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The European Commission’s proposal for a directive on corporate sustainability due diligence

On 23 February 2022, the European Commission published a proposal for a Directive on Corporate Sustainability Due Diligence (the “Directive”).

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OECD released a public consultation document concerning a new global tax transparency framework

On 22 March 2022 the Organisation for Economic Co-operation and Development (“OECD”) released a public consultation document concerning…

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Securitisation entities within the meaning of the EU Securitisation Regulation no longer exempt from the inter…

On 9 March 2022, a draft law was presented to Parliament in order to remove the exemption applicable to securitisation entities within the meaning of …

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Rules on telework governance and security requirements - Applicable from 1 July 2022

The Commission de Surveillance du Secteur Financier (CSSF) has recently published Circular 22/804 on governance and security requirements fo…

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New Copyright Directive 2019/790 has been implemented into Luxembourg law

On 1 April 2022, the bill implementing the EU directive on copyright and related rights in the Digital Single Market was finally adopted.

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The CSSF provides guidance on the liquidity management tools in the context of the Ukraine crisis

In recent weeks, investment fund managers have been faced with the question of how to deal with Russian and Belarussian assets in their managed funds.…

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Luxembourg law on inactive accounts, inactive safe-deposit boxes and unclaimed life-insurance contracts

On 1 April 2022, the new law of 30 March 2022 on inactive accounts, inactive safe-deposit boxes and unclaimed life-insurance contracts (the “Law”) was…

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Ukraine Crisis - CSSF FAQ on the application of LMTs by UCITS

On 31 March 2022, the CSSF provided guidance with respect to the challenges faced by investment funds holding Russian and Belarussian assets that have…

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The ESAs published a revised Supervisory Statement on the application of SFDR

Despite Level 1 of the Sustainable Finance Disclosure Regulation (SFDR) being applicable for over a year, the Level 2 requirements, set out in the dra…

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Index increase - April 2022

As from 1st April 2022, the index applicable to employees' wages will be increased from 855.62 to 877.01, entailing a 2.5%

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Paving the way for sustainable securitisation?

Over the last few years, the financial sector has steadily embraced the development of various sets of regulations related to sustainable economic act…

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En bonne forme physique au bureau et en home office

L’employeur est obligé d’assurer la sécurité et la santé des travailleurs dans tous les aspects liés au travail, tel que prévu par les articles L.312-…

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2017 Securitisation Entities to Be Made Subject to (ATAD 1) Interest Deduction Limitation Rules

On 9 March 2022, a bill amending Article 168bis of the Luxembourg Income Tax Act was brought before Parliament. The bill aims to remove 2017 securitis…

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Work Life Balance ? La prévention des risques psychosociaux en entreprise

La loi met à charge de tout employeur une obligation générale d’assurer la sécurité et de la santé des salariés dans tous les aspects liés au travail …

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EU regulated securitization vehicles soon into the scope of the Luxembourg interest deduction limitation rule

On 9th March 2022, the Luxembourg Ministry of Finance introduced a new bill of law n°7974 before the Luxembourg Parliament, which amends the curr…

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Luxembourg real estate levy: Compliance obligations for Luxembourg investment vehicles

The Luxembourg tax authorities (“LTA”) released a new circular on 20 January 2022 (PRE_IMM n°1) (the “Circular”) regarding the real estate levy previo…

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