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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04/08/26
04/08/26
Luxembourg to boost protection of participants in funded sub-participation agreements

New bill of law 8813 (submitted to Parliament on 30 July 2026) aims to shield participants in funded sub-participation agreements from the adverse effects of lender insolvency.

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27/05/26
27/05/26
Luxembourg case law (lower court): share premium reductions may become subject to (up to 15%) L…

The Luxembourg Administrative Tribunal (Case no. 45846a, 25 March 2026) ruled that a repayment of share premium to shareholders, absent a corresponding formal reduction of share ca…

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21/05/26
21/05/26
Implementation of CRD VI into Luxembourg law

The law of 5 May 2026 (the “Law”) implements inter alia Directive (EU) 2024/1619 amending the capital requirement directive (“CRD VI”) into Luxembourg law.

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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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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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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

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07/09/26
CRF fraudulent-account alerts: register, use, confidentiality

Arendt on the law of 22 July 2026 (in force 8 August 2026): Luxembourg's CRF may alert credit institutions, PFS, payment and e-money institutions and …

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24/08/26
LBR Circular 26/01: look-through UBO filing for companies held by trusts/foundations

A&O Shearman on Circular LBR 26/01 (19 Aug 2026): when a Luxembourg RBO-obliged entity is held by a fiducie, trust or foundation, report the arran…

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17/08/26
Compartmentalised SCS/SCSp AIFs without a product law: what Bill 8814 would change

NautaDutilh on Bill 8814: statutory compartments for authorised-AIFM-managed SCS/SCSp AIFs outside RAIF/SIF/SICAR, with ring-fencing, separate liquida…

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27/07/26
CRD VI in Luxembourg: Grandfathering has ended

What third-country banks need to do before January 2027. The grandfathering period under the CRD VI Directive expired on 11 July 2026, so new contract…

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23/07/26
Proposed modernization of the Luxembourg securitisation legal framework

On 8 June 2026, draft law No. 8761 amending the amended law of 22 March 2004 on securitisation was submitted to the Luxembourg Parliament. Building on…

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07/07/26
End of the MiCAR transitional regime on 1 July 2026: practical impacts

CMS sets out the practical impact of the end of the MiCAR transitional regime on 1 July 2026 for virtual asset service providers (VASPs) and their cus…

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30/06/26
Luxembourg private funds organised as companies: How to make them fit for purpose?

The typical legal form for a private fund is a limited partnership, a US-origin (Delaware) structure now familiar to investors and sponsors worldwide.…

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10/06/26
Luxembourg securitisation bill: proposed modernisation of the legal framework

Elvinger Hoss Prussen reviews Bill 8761 (submitted to the Luxembourg Parliament on 8 June 2026), which modernises the 2004 Securitisation Law. The ref…

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13/05/26
Luxembourg case law: ensure your structures comply with substance, governance and tax requirements

Two recent decisions from a French Administrative Court of Appeal and the Luxembourg Administrative Tribunal provide further guidance on how tax autho…

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12/05/26
EU Commission launches public consultation on revised ESRS and voluntary sustainability reporting standards

On 6 May 2026 the EU Commission opened a public consultation (deadline 3 June 2026) on draft Delegated Acts covering (i) revised ESRS and (ii) volunta…

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29/04/26
Luxembourg adopts bill allowing deferred capital payment for SARLs

Luxembourg has adopted Bill 8669 amending the 1915 Law on commercial companies to let SARL and SARL-S founders defer cash payment of the EUR 12,000 mi…

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27/04/26
Luxembourg: a strategic gateway for cross-border corporate mobility

Luxembourg's legal framework provides one of the most efficient and legally robust mechanisms for cross-border corporate migrations and mergers — enco…

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17/04/26
Peut-on cumuler mandat social et contrat de travail ?

Le Tribunal du travail de Luxembourg (17 février 2026) confirme qu'un mandat social peut être cumulé avec un contrat de travail au sein d'une même soc…

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18/03/26
Strengthening the systems for monitoring and enforcing compliance with the data filed in the RCS and the RBE

As part of the gradual roll-out of a strengthened system for monitoring and ensuring compliance with data filed with the Trade and Companies Register …

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12/03/26
Luxembourg retail fund can now have crypto exposure - And what about Swiss funds?

Crypto investments are increasingly entering the mainstream. The Luxembourg Commission de Surveillance du Secteur Financier (CSSF) now allows limited …

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10/03/26
The bill of law implementing the new consumer credit directive: balancing enhanced borrowers’ protection in cr…

On 19 February 2026, bill of law 8708 implementing Directive (EU) 2023/2225 on credit agreements for consumers and repealing Directive 2008/48/EC (the…

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25/02/26
EU-Inc: Europe's proposed new incorporation regime and what it means for Luxembourg

The EU is considering the introduction of EU-Inc, an optional pan-European corporate form designed to simplify incorporation, governance and cross-bor…

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25/02/26
Luxembourg’s New Carried Interest Regime: A Strategic Reset For Fund Talent And Competitiveness

The recent adoption of Luxembourg’s new carried interest tax regime provides a more transparent and structured framework. This reduces uncertainty and…

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09/02/26
New investment rules for Luxembourg unit-linked life insurance products taken out after 1 February 2026

On 28 January 2026, the Commissariat aux assurances (CAA) released circular letter 26/1 on investment rules for unit-linked life insurance products (t…

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29/01/26
US fund managers: structuring considerations for Belgian Private Privak investors in a Luxembourg fund - New Y…

US fund managers rely on a Luxembourg access point (Lux Fund) within their fund structure to cater to the preferences of EU investors and to streamlin…

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