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On 7 October 2026, the Government presented the State budget for 2027, with tax measures aimed at supporting businesses with a cut in corporate tax rate and a clear orientation towards investment. Most of the measures are set out in draft law No. 8800 on the 2027 budget (the “ Draft Budget Law”)

On 16 July 2026, in case C-209/23, FT and RRC Sports GmbH v FIFA, the Court of Justice of the European Union (the “ Court”) adopted a preliminary ruling relating to the legality and compatibility with European Union (EU) law of the FIFA Football Agent Regulations (the “ FIFA Rules”). The judgment is

On 2 September 2026, in Case T-357/24, Opera Norway. v. European Commission, the General Court of the European Union (the “ Court”) delivered a judgment on an action for annulment brought by Opera Norway (" Opera") against a decision of the European Commission (the " Commission"), adopted pursuant

In its preliminary ruling in Case C-798/24 , Jautiva , the European Court of Justice (the “ ECJ”) upheld that EU law does not, in itself, require public disclosure of information on all shareholders of a public limited liability company under Directive (EU) 2017/1132 relating to certain aspects of

Luxembourg entities face escalating sanctions - from public warnings to deregistration - for inaccurate RCS and RBE filings. As of 21 September 2026, the Luxembourg Business Registers (“ LBR”) is progressively rolling out the sanctions phase of its compliance mechanism for the Luxembourg Trade and

On 30 July 2026, the Luxembourg Government submitted draft law No. 8815 (the “ Draft Law”), extending the existing mandatory electronic invoicing framework beyond public procurement and concession contracts to certain domestic business-to-business (“ B2B”) transactions. The Draft Law amends the law