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.
Luxembourg has adopted an important measure to enhance gender balance within the boards of listed companies.
The new thresholds significantly reduce the number of companies in scope of the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sust…
On 17 December 2025, the Luxembourg Parliament voted Bill n°8519 (“Law”) transposing Directive (EU) 2022/2381 on improving the gender balance among di…
Bill of law 8669 was submitted to Parliament yesterday to authorise the deferral of payment of the minimum share capital for private limited companies…
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…
The classification of the commercial activity of a Luxembourg limited partnership (société en commandite simple – “SCS”) dedicated to the production a…
On 3 October 2025, bill of law no 8628 implementing Directive (EU) 2024/927 on delegation arrangements, liquidity risk management, supervisory reporti…
US fund managers (USFM) often turn to Luxembourg for EU capital raising and structuring EU-based transactions. The Luxembourg fund vehicles and asset …
Following Finance minister, Gilles Roth, announcement at the Nexus 2025 tech symposium on AI and innovation on 18 June 2025 , the Government released …
On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2 (the “Circular”), providing clarifying guidance on the interpr…
Government unveils new regime to strengthen Luxembourg's position as Europe's leading fund domicile
On 18 July 2025, the Council of the EU adopted its eighteenth package of restrictive measures against Russia.
In the current landscape, crypto assets and particularly bitcoins are gaining significant traction. Both companies and sovereign entities are increasi…
The Luxembourg Stock Exchange (the LuxSE) has launched a new professional segment within its Euro MTF Market: the Euro MTF Specialist Securities Segme…
On 10 February 2025, the law of 6 February 2025 regarding notably digital finance was published in the Official Journal of Luxembourg (the “Law”).
Whilst until recently Luxembourg was the only country yet to transpose EU Directive 2019/2121 of the European Parliament and of the Council of 27 Nove…
Luxembourg has introduced a comprehensive legal framework to facilitate cross-border transactions. The new law increases legal certainty and strengthe…
With the deadline for national implementation set at 28 December 2024, listed companies have until 30 June 2026 to achieve the quotas set by the EU Wo…
2025: what to expect?
On 19 December 2024, the Luxembourg Parliament adopted bill of law 7961 (Law), amending the law of 13 January 2019 establishing a register of benefici…
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