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

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 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").

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

On 6 March 2024, the EU Commission wrote to ESMA commenting on the draft regulatory technical standards (RTS) for Regulation (EU) 2015/760 on European long-term investment funds (ELTIFs)...

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...

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 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

The European Securities and Markets Authority (Esma) has published proposals on October 13 to deal with the fact that the majority of European Union member states have not yet approved legislation implementing the Ucits IV directive, even though the deadline to do so passed on July 1.

On 17th January 2024, ESAs published their first set of final drafts of RTS under the Regulation (EU) 2022/2554 on Digital Operational Resilience for the Financial Sector of 14 December 2022 (also known as Digital Operational Resilience Act).

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

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...

CIMA’s new AML / CFT / CPF Compliance Rule and Sanctions Rule, effective 18 September 2026, introduce binding compliance, governance, risk management and sanctions screening requirements for all regulated financial service providers in the Cayman Islands.

An overview of the Cayman Islands fund finance market, highlighting H1 2026 trends, data and outlook, including transaction activity, subscription line and NAV facility developments, financing terms, pricing trends and market expectations for the second half of 2026.

Most often, businesses gravitate towards the LTD model due to its familiarity and simplicity. However, DACs and Irish Collective Asset Management Vehicles...

The Cyber Resilience Act (Regulation (EU) 2024/2847)1 (“CRA”) establishes horizontal cybersecurity requirements for products with digital elements (“PDEs”) placed on the European Union (“EU”) market. Reporting obligations took effect on 11 September 2026, with full application of the CRA from 11 December 2027.

Two years on from the entry into force of Directive (EU) 2024/927, commonly referred to as AIFMD II, the 16 April 2026 transposition deadline has passed, and the state of play across the EU is best described as uneven, with compliance posture increasingly dependent on where an AIFM is authorised. However, Luxembourg, which hosts the largest shares of EU AIFs within the Union, transposed the Directive without material gold-plating.

An overview of the European fund finance market, highlighting H1 2026 trends, data and outlook, including transaction volumes, jurisdictional preferences and emerging financing trends. This forms part of the August 2026 Edition of FUNDed

The BVI’s April 2026 update to its CRS Guidance Notes advances the implementation of CRS 2.0, expanding the scope of reportable accounts and introducing new compliance and reporting obligations ahead of the first reporting deadline on 31 May 2027.

The Republic of Marshall Islands (often referred to as the "Marshall Islands") is a self-governed independent state with its own constitution, located just north of the Equator in the Pacific Ocean.