On 8 July 2025, the law of 3 July 2025 (the "Law") was published in the Official Journal of Luxembourg. The Law aims at implementing MiFID and MiFIR review...

On 23 May 2024, the Luxembourg Government has submitted the tax bill 8388 for approval to the Luxembourg Chamber of deputies. The bill proposes amendments to certain tax provision...

On 20 July 2022, the law of 20 July 2022 establishing a monitoring committee on the implementation of financial restrictive measures (the "Committee") (the "2022 Law") was published...

We are pleased to invite you to join us for this conference, by CMS and LHoFT, on how Technology, more specifically blockchain, is about to transform the investment funds industry.

We invite you to watch this 30-minutes webinar recording, featuring the fourth part of Transfer Pricing Webinar Series ...

On 12 July 2024, the Luxembourg Parliament adopted the draft bill No. 8185 (the NPL Law) transposing Directive (EU) 2021/2167 regarding credit servicers and credit purchasers entered into force on 28 December.

On 13 June 2024, bill of law 8291 on digital operational resilience ("DORA") (the "Law") was voted by the Parliament.

The European Court of Justice's Advocate General has delivered a significant opinion on whether Luxembourg properly implemented the EU Anti-Tax Avoidance Directive when it classified securitisation entities as exempt financial undertakings. The case examines whether Luxembourg's approach to exclude these entities from interest limitation rules aligns with EU law and the principle of equal treatment, with potential implications for how member states interpret ATAD's financial undertaking exemptions.

The Luxembourg government has filed a bill of law proposing targeted amendments to the country's securitisation framework, building on 2022 reforms to address evolving market practices. The proposed changes focus on expanding financing methods, strengthening insolvency protections, enabling compartment-to-compartment investments, broadening security package flexibility, refining active management rules, and clarifying statutory subordination provisions for securitisation vehicles.

On 7 February 2024, the Luxembourg supervisory authority for the financial sector (Commission de Surveillance du Secteur Financier, "CSSF")...

On 1 July 2022, the CSSF released a Communiqué on the notification template for outsourcing a critical or important business process.

Major update for Employers in terms of the right to disconnect for their employees!

Conscious of new risks arising from digitalisation, emerging technologies and evolving scam tactics...

The court has considered that having a provision allowing the parties to elect to have interest on the loan compounded in conformity with article 1154 of the Civil Code.

Report resulting from the consultation ending on 15 December 2023.

On 22 August 2025, the Luxembourg tax authorities ("LTA") published a new Circular (L.I.R. nº 168quater/2, dated 12 August 2025) addressing certain aspects of the Luxembourg reverse hybrid mismatch rules ("RHMR").

On 8 October 2024, the Council of the European Union (the Council) adopted the package of measures known as the "Listing Act" (the Act), following the provisional agreement reached...

On 9 June 2023, the Luxembourg tax authorities (the "LTA") published a long-awaited circular (L.I.R. n°168quater/1)...

In line with the Government's initiative to regulate access to recreational cannabis, as set out in the Coalition Agreement for 2018-2023, a bill of law to that effect has been presented in June (the "Proposition").

On 24 July 2025, the Luxembourg Government submitted the recently announced draft law 8590 to the Luxembourg Chamber of Deputies. This draft law seeks to implement the long-awaited carried interest tax regime...