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In my last article I discussed impairment considerations regarding the new IFRS standard—IFRS 16 Leases ...

On 12 October 2022, Luxembourg's Registration Duty, Estate and VAT Authority, the Administration de l'enregistrement, des domaines et de la TVA (AED) confirmed that unregulated...

On 18 June 2024, the European Supervisory Authorities (the ESAs) issued a Joint ESAs Opinion on the assessment of the Sustainable Finance Disclosure Regulation (the SFDR)...

The law will be effective as from the date of withdrawal from the European Union if no deal is agreed.

In a leading investment funds jurisdiction like Luxembourg, fund financing (i.e., using credit support to enhance liquidity, leverage returns, bridge capital calls or fund acquisitions) has grown...

On March 24, 2023, a bill of law was submitted to the Luxembourg Parliament, proposing amendments to the Luxembourg fund laws, namely the Law of 2010 on UCIs...

Luxembourg is pushing ahead with legislation to adopt the UCITS V directive into national law.

The sustainability criteria are to operate at two levels. One is the fund's investment strategy, for example impact investing.

On February 26th 2015, the Economic and Monetary Affairs Committee of the European Parliament voted on the draft report on the proposed draft regulation on Money Market Funds.

On 16 December 2020, ESMA published its final report relating to the 2020 update of the Guidelines on stress tests scenarios ("Guidelines") under the Money Market Fund ("MMF") Regulation.

The provisions applicable to professionals are set out in Section 2 of CSSF Regulation N° 13-02 of 15th October 2013 relating to out-of-court resolution of complaints.

The Law of 22 June 2022 on the management and recovery of seized or confiscated assets, which came into force on 5 July 2022, established the Asset Management Office (Bureau de gestion des avoirs).

Parallel investment funds have increasingly become a preferred structure for sophisticated private equity fund managers seeking to access capital with multi-jurisdictional solutions.

On 28 May 2021 and 16 July 2021, new questions on performance fees were added to the ESMA Q&As on UCITS and on AIFMs , to complete the Guidelines on performance fees in UCITS and certain types of AIFs ("Guidelines")

In it the CSSF clarified its interpretation of the concept of lending to the "public", an information relevant for the non-bank lending industry and, in particular, for private debt funds with a loan origination activity.

In September 2017, the CSSF published a new Circular (Circular 17/669 ) on the prudential assessment of acquisitions and increases of qualifying holdings in the financial sector

European institutional investors increasingly favor Article 8 funds under SFDR, which promote environmental and social characteristics alongside good governance practices. US fund managers face strategic decisions when entering the EU market, weighing the benefits of Article 8 classification against operational constraints and investor preferences. The regulatory landscape offers flexibility in ESG implementation, though upcoming SFDR 2.0 reforms will reshape these disclosure requirements by late 2027.