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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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 rate and a clear orientation tow…

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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 DORA/outsourcing expectations f…

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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 international clients on asset management …

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25/09/26
New LBR sanctions regime

From 21 September 2026, Luxembourg Business Registers (LBR) will progressiv…

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24/09/26
EU judgment gives Commission greater scope to challenge ecos…

The General Court has upheld the European Commission's prohibition of Booki…

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Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.

Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.

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Plus d'actualités et d'articles

Bill of law 8648 implementing Directive (EU) 2024/825 – empowering consumers for the green transition

Bill of law 8648 (Bill) modifying the Luxembourg Consumer Code aims to implement Directive (EU) 2024/825 as regards empowering consumers for the green…

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UPC Court of Appeal sets test for assessing ‘inventive step’

An important legal test for determining whether a European patent is valid has been clarified by the Unified Patent Court (UPC) Court of Appeal in rul…

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ILLN - Paid holidays and other paid leave in Luxembourg

Paid leave in Luxembourg is mainly regulated by the Labour Code (Code du Travail) in articles L.233-1 et seq., under the name “paid recreational leave…

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Luxembourg: Introduction of class actions in consumer law

On 30 October 2025, the Luxembourg parliament unanimously adopted Draft Bill No. 7650, which was initially tabled in August 2020. For the first time, …

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Implementation of CRD VI into Luxembourg law: major developments and focus on the new regime for third-country…

On 2 October 2025, bill of law n°8627 (the “Bill of Law”) implementing i.a Directive (EU) 2024/1619 of the European Parliament and of the Council amen…

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Luxembourg regulator refines captive and reinsurance licensing processes

Luxembourg continues to consolidate its position as one of Europe’s premier hubs for captive insurance and reinsurance. With nearly 200 reinsurance un…

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Bill of law 8625 on the media

On 30 September 2025, bill of law 8625 on the media (the “Bill of Law”) was filed with the Parliament. The Bill of Law implements (i) Regulation (EU)…

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ABILWAYS Luxembourg devient SKOLAE Training

ABILWAYS Luxembourg annonce son changement d’identité et devient SKOLAE Training. Cette évolution s’inscrit dans le cadre du rapprochement d’ABILWAYS …

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Arendt appoints new CIO

Arendt is pleased to announce that Olivier Ramlot has joined the firm as Chief Information Officer (CIO) as of 15 October 2025. With extensive experie…

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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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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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