Right To Disconnect: Sanctions Approaching

In 2023, Looking ahead, we explore the most important trends and developments related to labour and employment law in Luxembourg.

A new law significantly eases the work and residence conditions for highly qualified workers who are third-country nationals.

The EU Pay Transparency Directive aims to operationalize equal pay through transparency duties and stronger enforcement mechanisms, with a transposition deadline of 7 June 2026. While most Member States remain in drafting phases and Luxembourg has yet to publish draft legislation, employers should begin preparing now by reviewing compensation structures, establishing objective pay criteria, and ensuring their systems can support future reporting obligations.

Directive (EU) 2019/1152 on transparent and predictable working conditions in the European Union (Directive) aims to "improve working conditions by promoting more transparent...

A reform of the Luxembourg pensions regime came into force on 1 January 2026, introducing a range of measures designed to make the regime sustainable and offer more flexibility to insured individuals.

The Directive (EU) 2019/1152 on transparent and predictable working conditions in the European Union was transposed into Luxembourg employment law by a law of 24 July 2024....

On 30 March 2023, the European Parliament adopted the legislative proposal of the European Commission to strengthen the application of the principle of equal pay for equal work or work of equal value...

Effective July 1, 2024, Luxembourg has introduced more relaxed EU Blue Card rules. Key changes include, among others...

bilateral tax treaties signed between the Grand Duchy of Luxembourg and neighboring countries define thresholds for days worked from the countries of residence of non-resident employees.

Due to various factors, the codification of Corporate Social Responsibility (CSR) rules is intensifying in Europe and globally.

The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.

Algorithms and AI are rapidly reshaping how companies set prices and compete, but they are also attracting intensified antitrust scrutiny.

The European Commission's Digital Omnibus Proposal introduces a set of targeted changes to the GDPR that are intended to reduce unnecessary burden for organisations, increase legal certainty...

The EU's digital regulatory framework—spanning the AI Act, GDPR reforms, the Data Act, NIS2, and the Cyber Resilience Act—extends far beyond European borders...

The European Parliament and Council have formally adopted amendments to the EU Artificial Intelligence Act as part of the Digital Omnibus package, introducing extended compliance deadlines for high-risk AI systems, a targeted prohibition on AI-generated non-consensual intimate imagery, and measures to reduce regulatory duplication for businesses operating in the EU.

The Belgian federal government has reached an agreement on the introduction of a new capital gains tax, which will significantly affect the taxation of financial assets for private individuals and certain legal entities.

European consumer protection law now requires online traders to provide a clearly labeled withdrawal button on their platforms, implementing a structured two-step process that makes it as easy for consumers to exit contracts as it was to enter them.

On 13 November 2025, the European Commission announced that it has formally opened an antitrust investigation to assess whether Red Bull has illegally restricted competition in the energy drinks sector...

Switzerland's new Legal Entities Transparency Act introduces a centralised federal register of beneficial owners, fundamentally changing how Swiss companies must identify, document and report ultimate ownership and control structures. The regime imposes strict reporting deadlines beginning in late 2026, with criminal sanctions for non-compliance reaching up to CHF 500,000 for intentional breaches. Companies must now navigate complex look-through requirements, enhanced documentation obligations, and ongoing

Our banking regulation specialists contributed to the latest edition of the Chambers Global Practice Guide for Switzerland.