In The Spotlight | ELTIFs 2.0: Luxembourg Structuring Options (Video)

The European AI Office has finalized its Code of Practice on Transparency of AI-Generated Content, fundamentally altering how providers and deployers across the EU—including Luxembourg's financial sector—must mark, disclose, and detect AI-generated content ahead of the August 2026 deadline. The Code introduces significant structural changes from its December 2025 draft, including expanded marking flexibility, optional measures for certain requirements, a finalized EU icon, and a concrete interop

On the 18th March, 2026, the CSSF issued a communication to the investment fund industry (the “Communication”) following the introduction of the Law of 3 March 2026...

On 19 December 2025, the Commission de Surveillance du Secteur Financier ("CSSF") published Circular 25/9011("Circular 25/901"), which consolidates and modernises...

Under AIFMD 2.0, the transfer to third parties of loans originated by Luxembourg alternative investment funds (AIFs) managed by an EU alternative investment fund manager (EU AIFM)...

As we close out 2025 and step into 2026, EU sustainability regulation is entering a new phase marked by structural reform, simplification and long-awaited clarity. In our latest Eyes on ESG video...

Are deals and exits really slowing or becoming more selective and creative?

On 17 December 2025, the EU Council and Parliament reached a political agreement on the Retail Investment Strategy package (the "RIS Package"), which aims to strengthen the protection of retail investors...

The CSSF's new circular and technical document, applicable from 19 December 2025, update the regulatory framework and provide insight into the CSSF's interpretation of key fund concepts.

The SFDR was adopted on 27 November 2019 and has been in application since March 2021. Following a comprehensive assessment revealing market misuse of Article 8 and 9 classifications as de facto labels...

On 21 October 2025, the European Securities and Markets Authority (ESMA) published its final draft regulatory technical standards on open-ended loan-originating AIFs under AIFMD (the "RTS").

The Central Bank of Ireland (the “Central Bank”) has published a thematic assessment report (the “Report”) following a review of the implementation of key aspects of the Fitness and Probity regime (the “F&P Regime”) in the MiFID investment firm sector.

A key operational change to CRS is the new requirement for a Cayman Islands Financial Institution (each an “FI”) to appoint a Principal Point of Contact (“PPoC”) that is resident in the Cayman Islands. Where the PPoC of an FI is not currently resident in the Cayman Islands, the FI is required to appoint a Cayman Islands-based PPoC and notify the Department for International Tax Cooperation (“DITC”) by 31 January 2027.

The Cayman Islands has updated its Common Reporting Standard (“CRS”) framework, and most new requirements came into effect from 1 January 2026. This client update provides an overview of the changes and how the Maples Group can assist.

The Cayman Islands and the British Virgin Islands (“BVI”) occupy a leading position in the global investment funds landscape.

Effective as of 1 January 2026, an update to the Common Reporting Standard, or CRS, requires that financial institutions based in the Cayman Islands have a Principal Point of Contact, or “PPOC”, that has a physical presence within the jurisdiction.

On 24 July 2026, China's Ministry of Finance and State Taxation Administration jointly issued the Announcement on Individual Income Tax Matters Relating to Offshore Trusts (《财政部 税务总局关于离岸信托个人所 得税有关事项的公告》) (Announcement No. 21 of 2026) (the "Notice"), together with a companion Announcement of the State Taxation Administration on Collection and Administration Matters Relating to Individual Income Tax on Offshore Trusts...

The legislative framework governing agency workers in Ireland, the Protection of Employees (Temporary Agency Work) Act 2012 (the “2012 Act”) has been in place for almost 15 years but continues to be an area that generates questions...

The Cayman Islands Government has announced 1 the Cayman Islands has submitted an application to the US National Association of Insurance Commissioners (“NAIC”) for Qualified Jurisdiction Status (“QJS”).

The UK Consumer Composite Investments (“CCI”) regime introduces a new disclosure framework for investment products made available to UK retail investors.

CIMA’s new AML and sanctions Rules introduce enhanced compliance requirements for Cayman Islands regulated entities, including private funds and mutual funds. This guide summarises the key obligations, compliance considerations and action items for CIMA registered funds ahead of the 18 September 2026 implementation date.