On 28 June 2025, the European Accessibility Act (Directive (EU) 2019/882 (the Act)) became applicable (for the most part) across all EU Member States...

The CSSF published Circular CSSF 24/856 on investor protection in the event of a NAV calculation error, non-compliance with investment rules, and other errors ("Circular 24/856")...

Ideas drive value when businesses apply them to concrete, actionable strategies and projects.

On 20 December 2021, the OECD released its Pillar Two model rules, also referred to as the "Anti Global Base Erosion" or "GloBE" rules, for participant jurisdictions to implement most of the Pillar Two rules.

The judgment of the Court of Justice of the European Union ("CJEU") in joined cases C-37/20 restricted the access to the register of beneficial owners (registre des beneficiaires effectifs, RBE).

On 30 December 2016, the IRS released the final Qualified Intermediary Agreement (Final QIA) as part of the Revenue Procedure 2017-15.

On May 21, 2024, the Council endorsed the Artificial Intelligence Act (AI Act), which constitutes the first set of worldwide rules on AI.

On 22 March 2024, the Commission de Surveillance du Secteur Financier (CSSF), Luxembourg's financial regulator, published two significant Communiqués on sustainable finance...

On 29 March 2024, the Luxembourg Commission de Surveillance du Secteur Financier (CSSF) published its long-awaited Circular 24/856 (the Circular) on investor protection...

As sustainable finance gains momentum, regulators worldwide are placing greater emphasis on the integration of environmental, social, and governance (ESG) considerations into investment practices.

The Anti-Money Laundering Regulation (AMLR) introduces a more structured framework for risk assessment while maintaining the Risk-Based Approach at its core. Enhanced Due Diligence requirements now extend to high-net-worth individuals and residence-by-investment schemes, while Simplified Due Diligence faces stricter conditions. The regulation provides EU-wide clarity on politically exposed persons (PEPs) and establishes harmonised risk factors across member states.

The main source for AML in Luxembourg is the Luxembourg law of 12 November 2004 on the fight against money laundering and terrorist financing, as amended which sets out who is subject to AML regulations and details the applicable professional obligations.

On 22 December 2017, the Grand Ducal Regulation of 21 December 2017 relating to the fees to be levied by the CSSF which repeals the Grand Ducal Regulation of 28 October 2013 was published in the Mémorial A.

Anti Money Laundering Comparative Guide for the jurisdiction of Luxembourg, check out our comparative guides section to compare across multiple countries