Actualités juridiques
The CJEU has held that a payment service provider cannot refuse to immediately refund an unauthorised payment transaction on the ground that the payer enabled it through gross negl…
With the Council and Parliament positions settled and trilogues expected to open on 22 October 2026, SFDR 2.0 is taking shape: three product categories, a binding 70% threshold, ma…
La directive AIFMD II offre aux promoteurs de fonds de capital-investissement un cadre plus clair pour exploiter les capacités de leurs gestionnaires de fonds d'investissement alte…
Articles de droit
With the MiCA transitional period over since 1 July 2026, Luxembourg's auth…
Two EU delegated regulations published on 21 September 2026 finalise the re…
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.
New bill of law 8813 (submitted to Parliament on 30 July 2026) aims to shield participants in funded sub-participation agreements from the adverse eff…
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…
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…
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…
The typical legal form for a private fund is a limited partnership, a US-origin (Delaware) structure now familiar to investors and sponsors worldwide.…
Elvinger Hoss Prussen reviews Bill 8761 (submitted to the Luxembourg Parliament on 8 June 2026), which modernises the 2004 Securitisation Law. The ref…
The Luxembourg Administrative Tribunal (Case no. 45846a, 25 March 2026) ruled that a repayment of share premium to shareholders, absent a correspondin…
The law of 5 May 2026 (the “Law”) implements inter alia Directive (EU) 2024/1619 amending the capital requirement directive (“CRD VI”) into Luxembourg…
Two recent decisions from a French Administrative Court of Appeal and the Luxembourg Administrative Tribunal provide further guidance on how tax autho…
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…
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…
Luxembourg's legal framework provides one of the most efficient and legally robust mechanisms for cross-border corporate migrations and mergers — enco…
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…
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 …
Crypto investments are increasingly entering the mainstream. The Luxembourg Commission de Surveillance du Secteur Financier (CSSF) now allows limited …
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…
The EU is considering the introduction of EU-Inc, an optional pan-European corporate form designed to simplify incorporation, governance and cross-bor…
The recent adoption of Luxembourg’s new carried interest tax regime provides a more transparent and structured framework. This reduces uncertainty and…
On 28 January 2026, the Commissariat aux assurances (CAA) released circular letter 26/1 on investment rules for unit-linked life insurance products (t…
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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