Actualités et articles

20/10/26

AIFMD II: de nouvelles opportunités pour les AIFM luxembourgeois

La directive AIFMD II offre aux promoteurs de fonds de capital-investissement un cadre plus clair pour exploiter les capacités de leurs gestionnaires …

20/10/26

Cross-border tax recovery | Luxembourg's tax Receveur can push local companies into bankruptcy over foreign ta…

In two judgments dated 20 January 2026 (No. CAL-2025-01047) and 6 February 2026 (No. CAL-2025-01046), the Luxembourg Court of Appeal confirmed that th…

20/10/26

Newsflash – Cyberincidents au Luxembourg : cinq enseignements juridiques issus des nouvelles recommandations o…

Les nouvelles recommandations opérationnelles pour la gestion des cyberincidents malveillants, publiées le 28 septembre 2026 par l'ANSSI, la CSSF, le …

19/10/26

EU fund managers – GP representation clause: preserving the Luxembourg fund’s footprint while ensuring seamles…

How EU fund managers use a GP representation clause in Luxembourg SCSps and SCAs to execute deals without a board meeting each time, and why powers of…

19/10/26

Newsflash | EU Case Law | PSD GAAR Assessment: economic substance yields to the overall picture

On 15 October 2026, the CJEU delivered its judgment in the Neo Group case, confirming that the genuine economic activity of a parent company does not,…

16/10/26

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 benc…

16/10/26

Augmentation du salaire social minimum luxembourgeois au 1er janvier 2027

Le projet de loi 8837 augmente le salaire social minimum luxembourgeois de 3,8% au 1er janvier 2027, à 2.876,60 € brut par mois pour les salariés non …

15/10/26

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-ma…

15/10/26

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…

14/10/26

AIF distribution agreements: making oversight work in practice

13/10/26

Applicability of collective labour agreements in Luxembourg

09/10/26

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…

07/10/26

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…

05/10/26

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…

02/10/26

Immigration : le visa D devient la nouvelle porte d'entrée au Luxembourg pour les ressortissants de pays tiers…

02/10/26

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

30/09/26

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…

25/09/26

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…

24/09/26

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…

22/09/26

Pinsent Masons nomme Manfred Dietrich à la tête de son bureau luxembourgeois

Pinsent Masons nomme Manfred Dietrich à la tête de son bureau de Luxembourg. Il succède à Michel Bulach et poursuit le développement de la pratique fo…