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

What third-country banks need to do before January 2027. The grandfathering…

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23/07/26
Proposed modernization of the Luxembourg securitisation lega…

On 8 June 2026, draft law No. 8761 amending the amended law of 22 March 200…

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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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07/07/26
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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15/01/26
New Luxembourg law on gender balance in listed companies of 19 December 2025: 5 things you need to know

Luxembourg has adopted an important measure to enhance gender balance within the boards of listed companies.

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02/01/26
Omnibus I approved: what’s next for Luxembourg on sustainability reporting and due diligence?

The new thresholds significantly reduce the number of companies in scope of the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sust…

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19/12/25
Gender Balance on Boards of Listed Companies: Luxembourg transposes EU Directive

On 17 December 2025, the Luxembourg Parliament voted Bill n°8519 (“Law”) transposing Directive (EU) 2022/2381 on improving the gender balance among di…

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18/12/25
Deferred payment of minimum share capital for SARLs

Bill of law 8669 was submitted to Parliament yesterday to authorise the deferral of payment of the minimum share capital for private limited companies…

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13/11/25
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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