Newsletters & Newsflashes

By two laws published on 19 December 2025, the Luxembourg regulator significantly reshaped the legal framework applicable to companies operating in the retail and craft sectors. The first law introduces a new regime governing opening hours in the retail and craft sectors (the “ Opening Hours Law”)

By a law dated 28 June 2023 , the Luxembourg Parliament ( Chambre des Députés ) adopted legislation amending the Labour Code to formally introduce a statutory right to disconnect for employees using digital tools in the context of their work (the “ Law”). While the substantive obligation has been in

Luxembourg issuers preparing their 2025 annual reports face heightened regulatory scrutiny alongside new filing requirements taking effect mid-2026. This article summarises three developments for issuers subject to the law of 11 January 2008 on transparency requirements for issuers of securities, as

Since 2015, the EU has engaged in tax cooperation exchanges with third countries as part of its efforts to promote transparency and international tax cooperation. These exchanges have so far been based on traditional financial account information relating to individuals, in line with the OECD Common

What do banks, insurers and other financial institutions need to know about AI compliance under EU law? The EU Artificial Intelligence Act (Regulation (EU) 2024/1689) (the " AI Act") entered into force on 1 August 2024 (with phased implementation beginning 2 February 2025 and general application

Luxembourg is preparing for the transposition of Directive (EU) 2023/970 of the European Parliament and of the Council of 10 May 2023, which aims to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and

On 5 January 2026, the OECD Inclusive Framework issued additional guidance on the application of the Global Anti-Base Erosion Model Rules (“ Pillar Two” or the “ GloBE Rules”). This guidance covers several topics, most notably the “Side-by-Side Safe Harbour”, which is currently applicable to US

In November 2024, the Luxembourg Red Cross and the Blood Transfusion Centre launched an appeal for donors, as blood reserves were only covering one week's hospital needs. In this context, Luxembourg could soon take an important step towards ensuring the long-term future of its solidarity-based blood

On 16 December 2025, the Luxembourg government introduced Draft Law No. 8669, proposing to allow the deferral of the share capital payment for companies having the form of a société à responsabilité limitée (“ SARL”) for up to 12 months after incorporation. This reform would eliminate the current

Circular 25/901 also applies to undertakings for collective investment subject to Part II of the law of 17 December 2010 on undertakings for collective investment in transferable securities, as amended (“ Part II UCIs” and the “ 2010 Law” respectively). This article concentrates on the changes to

The CSSF issued Circular 25/901 on 19 December 2025 as part of a broader effort towards modernisation, clarification and simplification. The circular applies to investment companies in risk capital (" SICARs"), specialised investment funds (" SIFs") and Part II undertakings for collective investment

On 18 December 2025, the CSSF published Version 6 of its FAQ relating to Circular CSSF 22/811 on UCI Administrators (“ UCIA Circular”). This updated FAQ focuses on clarifying the scope of application of the UCIA Circular and removes certain previously included questions. It does not introduce new