Actualités et articles

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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 cybersecurity incidents under the CRA. CM…

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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 fines. It is not in force: the C…

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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 2028 at the latest (later for…

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17/09/26
Kids Act: EU-wide child online safety measures trailed

The European Commission will present EU Kids Act proposals this week to reg…

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15/09/26
EU fund managers: structuring considerations for Belgian Pri…

Where Belgian Private Privak investors invest in Luxembourg PE funds, struc…

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Plus d'actualités et d'articles

Luxembourg partnerships: commercial nature of single-project vehicles affirmed

The classification of the commercial activity of a Luxembourg limited partnership (société en commandite simple – “SCS”) dedicated to the production a…

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AIFMD 2 and UCITS 6 – Luxembourg implementation bill of law

On 3 October 2025, bill of law no 8628 implementing Directive (EU) 2024/927 on delegation arrangements, liquidity risk management, supervisory reporti…

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US fund managers: efficient structuring of Luxembourg staff via global employment contracts

US fund managers (USFM) often turn to Luxembourg for EU capital raising and structuring EU-based transactions. The Luxembourg fund vehicles and asset …

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Revised carried interest regime to enhance the country's attractiveness for the private equity and alternative…

Following Finance minister, Gilles Roth, announcement at the Nexus 2025 tech symposium on AI and innovation on 18 June 2025 , the Government released …

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A&O Shearman bolsters funds and private capital offering in Luxembourg with double partner hire

A&O Shearman is further expanding its European funds and private capital capabilities with the appointment of two new partners in Luxembourg. Kris…

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Foreign Subsidies Regulation under review: European Commission consults on scope, procedures and compliance bu…

The European Commission has launched its first review of the Foreign Subsidies Regulation (FSR), a landmark framework that came into force on 12 Janua…

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Luxembourg tax authorities clarify the "CIV carve-out" under the reverse hybrid rules

On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2 (the “Circular”), providing clarifying guidance on the interpr…

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New Luxembourg Circular clarifies the definition of a “Collective Investment Vehicle” for the purposes of its’…

The newly released Circular L.I.R. n° 168quater/2 (the Circular), released on 12 August 2025, provides important guidance from the Luxembourg Direct T…

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A nuclear reactor on the Moon by 2030? Some thoughts in consideration of the EU Space Act

The idea of providing a place in space for humans to colonize is not novel and has been a constant topic for research and exploration, even amongst mo…

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EFRAG publishes amended ESRS Exposure Drafts

EFRAG’s long-awaited revised European Sustainability Reporting Standards (ESRS) are now open for public consultation – promising a 68% reduction in ov…

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EU Data Act: A new framework for Europe's data economy

On 12 September 2025, the EU’s Data Act will enter into force. It establishes common rules for accessing and sharing data generated by connected produ…

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Luxembourg introduces carried interest tax reform

Government unveils new regime to strengthen Luxembourg's position as Europe's leading fund domicile

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No Exequatur Needed for Private Acts in Luxembourg

On 4 April 2025, the Luxembourg District Court issued an interesting judgment discussing the conditions to have legal standing (intérêt à agir) and to…

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Luxembourg government releases draft law implementing DAC8

On 24 July 2025, the Luxembourg government released a draft law aimed at implementing Council Directive 2023/2226 dated 17 October 2023, the so-called…

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EU adopts 18th package of restrictive measures against Russia

On 18 July 2025, the Council of the EU adopted its eighteenth package of restrictive measures against Russia.

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Establishing a bitcoin treasury company via convertible bonds in Luxembourg

In the current landscape, crypto assets and particularly bitcoins are gaining significant traction. Both companies and sovereign entities are increasi…

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AI’s Superhero Moment: Why Great Power Demands Even Greater Governance

International legal practice Osborne Clarke says the launch of agentic AI and hyper-personalised systems which can think and act independently, highli…

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Enhanced salary threshold for the European Blue Card ("EBC") - update

The EBC is the residence permit applicable to highly qualified workers wishing to settle in Luxembourg for more than 3 months to perform a highly qual…

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Easing the Path from Prototype to Product | EU General Court Clarifies Design Grace Period

In its recent judgment of 12 March 2025 in case T-66/24, Lidl Vertriebs GmbH & Co. KG v EUIPO and Liquidleds Lighting Corp., the General Court of …

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Proposed EU rules on the disclosure of discarded unsold consumer products

The European Commission is currently consulting on a draft implementing regulation that will provide further detail on how to report discarded unsold …

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