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Following the example of the Flemish region, the Brussels-Capital-Region also introduces a renovation obligation. The draft ordinance amending the ordinance of 2 May 2013...

On 13 November 2023, a draft bill implementing Pillar Two was submitted to Parliament in line with the EU directive of 14 December ensuring a global minimum tax (the Directive).

On 14 October 2025, the European Commission imposed fines totalling over €157 million on Gucci, Chloé and Loewe for resale price maintenance (RPM) practices in breach of the cartel prohibition.

The Corporate Sustainability Reporting Directive (CSRD) requires companies within its scope to generate a sustainability report and that mandates an audit of this report.

This year, ESG-related legislation and initiatives significantly evolved. We have compiled a few of the latest updates on ESG-related topics up to June 2024 which are of relevance for the financial sector.

Following the adoption of the EU anti‑money laundering legislative package and the establishment of the new EU Authority for Anti‑Money Laundering and Countering the Financing of Terrorism (AMLA)...

On 14 May 2024, the Council of the EU reached a political agreement on a compromise text of the proposed Directive on faster and safer relief of excess withholding taxes (FASTER Directive).

On 13 November, amendments to the bill of law implementing Pillar Two's "GloBE Rules" were published.

On 14 December 2023, the Luxembourg Parliament approved the amendments to the double tax treaty between Germany and Luxembourg.

On 23 January 2025, the Luxembourg legislator has passed the first vote of the bill of law (n°8053) transposing the corporate law aspects of Directive (EU) 2019/2121 of 27 November 2019...

A recent public notice and related guide from the Luxembourg Business Register state that, as from 12 November 2024, all natural persons registered or due to be registered with the Luxembourg...

On 14 March 2023, the House of Representatives passed the legislative proposal Monitoring equal opportunities in recruitment and selection (wetsvoorstel Toezicht gelijke kansen...

ESMA published on 18 November 2022 a Consultation Paper on Guidelines on funds' names using ESG or sustainability-related terms (the "ESMA Guidelines") in order to prevent greenwashing risk.

On 1 November 2023, the Luxembourg law of 7 August 2023 on business preservation and modernisation of bankruptcy law (the Restructuring Law) entered into force.

Luxembourg continues to consolidate its position as one of Europe's premier hubs for captive insurance and reinsurance.

Environmental clauses are transforming commercial leases into tools for environmental management, driven by ESG requirements and sustainable finance constraints. As green leases become increasingly standard in Luxembourg's real estate market, landlords and tenants must navigate new obligations around energy performance, reporting requirements, and cost-sharing arrangements. The legal drafting of these clauses requires precision to balance environmental goals with practical implementation and preserve asset

The Dutch Supreme Court has ruled on a fundamental question in pension law: can a company be required to participate in an industry-wide pension fund if it performs only minimal activities within that industry's scope?

Recently, the Supreme Court ruled on the balancing of interests that must be made in case an employer wishes to unilaterally change the terms and conditions of employment.