Regulation (EU) 2025/2073 of 8 October 2025 amending Regulation (EU) 2015/848 on insolvency proceedings to replace its Annexes A and B was published in the EU Official Journal on 17 October 2025 (the “Amendment Regulation”). The Amendment Regulation updates the lists of insolvency proceedings and insolvency practitioners applying to each Member State, as outlined in Annexes A and B of Regulation 2015/848 (“Insolvency Regulation”).
For Luxembourg, Annex A now includes the following judicial reorganisation proceedings:
- judicial reorganisation proceedings in the form of a collective agreement (réorganisation judiciaire par accord collectif),
- judicial reorganisation proceedings in the form of a transfer by court order (réorganisation judiciaire par transfert par décision de justice), and
- reorganisation procedure in the form of a mutual agreement (réorganisation judiciaire aux fins d'obtenir un sursis en vue de permettre la conclusion d'un accord amiable).
Annex B is also updated to include Luxembourg mandataires de justice as an insolvency practitioner.
These changes matter because the Regulation’s definitions of “insolvency proceedings” and “insolvency practitioners” refer to Annexes A and B. The update therefore brings the Insolvency Regulation in line with recent national insolvency reforms, including those introduced in Luxembourg through the law of 7 August 2023 on business preservation and modernisation of bankruptcy law.
The inclusion of Luxembourg's judicial reorganisation proceedings in Annex A means that these procedures will now benefit from the full scope of the Insolvency Regulation. This is particularly important as it ensures that Luxembourg reorganisation proceedings opened in respect of a debtor will be automatically recognised in all other EU Member States (except Denmark) without the need for any special procedure.
Similarly, the recognition of the mandataire de justice as an insolvency practitioner under Annex B ensures that these court-appointed agents will have the powers and standing necessary to act effectively in cross-border insolvency situations throughout the EU.
The Amendment Regulation will enter into force on 6 November 2025 and will be directly applicable in all Member States.
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