Actualités et articles

L'endroit idéal pour tout professionnel du droit ou de la fiscalité de s'informer de l'actualité du secteur juridique luxembourgeois

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Arendt appoints five new Partners

Luxembourg, 3 February 2026 - Arendt is pleased to announce the appointment of three new Partners: Lorraine Chéry, Błażej Gładysz-Lehmann, Yves Philippart de Foy; and two new assoc…

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New Carried Interest Regime Law Voted!

23/10/2026, the Luxembourg Parliament approved Bill of Law No. 8590, which modernizes the Luxembourg carried interest regime.

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Carried interest: Luxembourg modernises its tax regime

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest. This marks a significant step forward in modernising…

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09/02/26
New investment rules for Luxembourg unit-linked life insuran…

On 28 January 2026, the Commissariat aux assurances (CAA) released circular…

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02/02/26
Draft Bill 8676 for a single tax class from tax year 2028

On 6 January 2026, the Luxembourg Government released draft Bill n°8676 int…

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Plus d'actualités et d'articles

LP-led Secondaries: Trends, opportunities and key considerations

Initially the secondaries market was considered as a niche in the private equity market. In recent years, secondary transactions have been increasingl…

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Élections sociales 2024 pour les entreprises luxembourgeoises

Les élections sociales ont lieu tous les cinq ans. Le 12 mars 2024, les entreprises de 15 salariés ou plus organiseront des élections sociales pour él…

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Preventing environmental damage through sustainable cooperation

The European Commission (EC) recently published its updated Horizontal Guidelines, including a new section on competition and sustainability agreement…

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ESAs Final Report on the review of SFDR Delegated Regulation

The ESAs have published their final report on the review of the SFDR delegated regulation. The report builds on amendments initially proposed in the j…

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ECJ ruled: no illegal State aid in the European Commission's Engie case

Today, the Court of Justice of the EU (ECJ) annulled the judgment of the General Court1 as well as the decision of the Commission2 that had decided th…

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Unconstitutionality of the minimum net wealth tax of EUR 4,815

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Frequent ESG disclosure issues under the EU Sustainable Finance framework explained

The European Securities and Markets Authority (ESMA) issued three notes on 22 November 2023 to explain key concepts that apply across the EU Sustainab…

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US fund managers – insourcing functions related to Luxembourg holding structures

When US fund managers tap into the European investor market, they frequently offer prospective European investors the option to commit to a Luxembourg…

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Luxembourg implements the modernisation of its fund toolbox

On 11 July 2023, the Luxembourg legislator has adopted the bill of Law N°8183 (the Bill) introduced by the Ministry of Finance on 27 March 2023 amendi…

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Tax – Luxembourg minimum net wealth tax provisions unconstitutional

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European Parliament adopts final version of the Data Act

On 9 November 2023, the European Parliament formally and overwhelmingly adopted, by a majority of 481 votes in favour, 31 votes against and 71 abstent…

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AIFMD II: Political agreement is out!

The EU Commission, the Parliament and the Council reached an agreement on AIFMD II in July this year and since then the asset management industry has …

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Final text of political agreement on AIFMD II has been published

After two years, including several months of technical trilogues, the final text of the political agreement on the amendment of AIFMD (the AIFMD II) i…

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AIFMD 2 - a fine-tuning of the AIFMD framework and targeted harmonisation with the UCITS framework

The text of the political agreement on the review of the alternative investment fund managers directive has been published. The political agreement am…

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New guidance on remuneration requirements based on MiFID II

On 13 October 2023, the CSSF released a circular on remuneration requirements under Directive 2014/65 on markets in financial instruments (“MiFID II”)…

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Luxembourg: Insolvency law reform

On 1 November 2023, the Luxembourg law dated 7 August 2023, issued from Draft Bill No. 6539A on business preservation and modernization of the insolve…

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The Council adopts the EU Green Bonds Regulation

On 23 October 2023, the Council of the European Union (the Council) adopted in first reading the regulation on European green bonds standards (the EU …

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Law of 7 August 2023 on non-profit associations and foundations (as consolidated on 23 September 2023)

The rationale behind adopting this law was to update and streamline the 1928 law applicable to non-profit associations and foundations (Non-Profit Org…

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Payment services and financial data access

In 2022, the European Commission evaluated the application and impact of the second payment services directive1 (“PSD II”), the conclusions of which r…

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ASBL et fondations : entrée en vigueur de la réforme de la loi de 1928

Il aura fallu pas moins de 14 ans afin de réformer une loi qui datait de près de 100 ans, ce qui n’est pas sans rappeler la réforme de la loi sur les …

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