Luxembourg: Finance and Banking

Subscribe

Finance law and banking law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital adequacy, BASEL, acquisition finance, debt capital markets, fund finance, islamic finance, securitization and structured finance.

Circular CSSF 26/906: New Governance Framework For Payment Institutions And Electronic Money Institutions

On 20 January 2026, the CSSF published a new Circular 26/906 on central administration, internal governance and risk management applicable to payment institutions (PIs) and electronic money institutions...

Luxembourg Finance

LL

Loyens & Loeff

Recent Update: Luxembourg's New Carried Interest Tax Regime Formally Adopted And Effective As Of 2026

As anticipated in our recent Maples Group update "Recent Amendments to Luxembourg's Proposed New and Improved Carried Interest Tax Regime", Luxembourg has enacted a modernised...

Luxembourg Finance

MG

Maples Group

US Fund Managers: Luxembourg Open-ended Private Funds And Liquidity Management Tools – New York Office Snippet

In an open-ended fund (OEF) an investor has the right to have its investment redeemed.

Luxembourg Finance

LL

Loyens & Loeff

Establishing A Luxembourg Fund: Engaging Luxembourg Fund Service Providers

Establishing a Luxembourg fund requires EU sponsors to appoint Luxembourg based service providers to support the launch and continued existence of the fund.

Luxembourg Finance

LL

Loyens & Loeff

US Fund Managers Fundraising In Europe: Should A Separate PPM Be Prepared For The Luxembourg Sleeve? – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

US Fund Managers Raising Capital In Europe: Notifying The Fund For Management And Marketing In The EU – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

CSSF Streamlines SIFs, SICARs And Part II UCIs Regulations – With An Indirect Impact On RAIFs

Luxembourg Finance

D

Dechert

US Fund Managers: Offering Evergreen Credit Products To EU Professional Investors – New York Office Snippet

Worldwide Finance

LL

Loyens & Loeff

EMIR Reporting: CSSF's & ESMA's Guidance On What Market Participants Need To Know For The 2025-2026 Reporting Cycle

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Regulator CSSF Launches Modernisation Of SIF And UCI Part II Fund Regimes

Luxembourg Finance

LL

Loyens & Loeff

EU Commission Unveils "Market Integration Package" Intended To Create More Integrated Capital Markets And Reinforce The Single Rulebook Principle

Luxembourg Finance

AM

Arendt & Medernach

Retail Investment Strategy – What Fund Managers Should Know

European Union Finance

LL

Loyens & Loeff

Deferred Payment Of Minimum Share Capital For SARLs

Luxembourg Finance

AM

Arendt & Medernach

Further Clarifications On The ELTIF Regime

Luxembourg Finance

AM

Arendt & Medernach

New Gender-balance Law For Luxembourg-listed Company Boards

Luxembourg Commercial

AO

A&O Shearman

Luxembourg Regulator CSSF Launches Modernisation Of SIF And UCI Part II Fund Regimes

Luxembourg Finance

LL

Loyens & Loeff

Luxembourg Government Submits Draft Law Introducing A Single Tax Class For Individual Taxpayers From 2028

A

ATOZ

CSSF Streamlines SIFs, SICARs And Part II UCIs Regulations – With An Indirect Impact On RAIFs

Luxembourg Finance

D

Dechert

Private Equity: Slowdown Or Strategic Reallocation? (Video)

Luxembourg Strategy

AM

Arendt & Medernach

See more

Related Country Guides

Secured Lending

Banking Regulation

Project Finance

Alternative Investment Funds

Highlighted Content

A Practical Guide On Debt Financing For A Luxembourg Holding Company: 10 Tax Situations To Monitor

Luxembourg Finance

CS

Chevalier & Sciales

Carry Forward Losses And Advance Tax Clearance Regarding A Financing Activity

Luxembourg Finance

CS

Chevalier & Sciales

Luxembourg EuVECA Managers And Luxembourg EuVECA Funds (European Venture Capital Funds)

Luxembourg Finance

CS

Chevalier & Sciales

ELTIFs (European Long-Term Investment Funds) And Luxembourg ELTIF Structures

Luxembourg Finance

CS

Chevalier & Sciales

A New Legal Landscape: A Close Look At Luxembourg's Arbitration Law Reform

Luxembourg Finance

CS

Chevalier & Sciales

AIFMD II Timeline - Latest Developments

Luxembourg Finance

CS

Chevalier & Sciales

AIFMD II: Investor Protection – Latest Developments

Luxembourg Finance

CS

Chevalier & Sciales

AIFMD II: Activities And Services Performed By AIFMs – Latest Developments

Luxembourg Finance

CS

Chevalier & Sciales

AIFMD II: Depositaries – Latest Developments

Luxembourg Finance

CS

Chevalier & Sciales

AIFMD II: Distribution And National Private Placement Regimes – Latest Developments

Luxembourg Finance

CS

Chevalier & Sciales

Capital Adequacy/BASEL

Luxembourg Special Limited Partnership (SCSp) And Common Limited Partnership (SCS)

Luxembourg has enhanced its existing limited partnership regime, adding the special limited partnership to its range of investment vehicles designed for the alternative investment industry...

Luxembourg Finance

CS

Chevalier & Sciales

The SICAR Regime - Update May 2025

The Law of 15 June 2004 ("SICAR Law") introduced into Luxembourg law the investment company in risk capital (société d'investissement en capital à risque or "SICAR(s)") which was conceived as a customised...

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

EU Commission Unveils Strategy For The Savings And Investments Union

On 19 March 2025, the EU Commission published a communication on its strategy (Strategy) for a Savings and Investments Union (SIU).

European Union Finance

AM

Arendt & Medernach

EIOPA Recommends Introducing Supplementary Capital Charges For Fossil Fuel-Related Stocks And Bonds

European Union Finance

AM

Arendt & Medernach

New Regime Relating To Non-Performing Loans

Luxembourg Finance

CL

CMS Luxembourg

Back To Basics | Unregulated Special Limited Partnership ("SCSp") In Luxembourg

CL

CMS Luxembourg

CRD VI Proposal: New EU Framework For Third-Country Branches Expected To Materially Change Luxembourg National Regime

Luxembourg Finance

LL

Loyens & Loeff

CRD6 – Restricted Access To EU Financial Markets For Third-Country Firms

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

Modernisation Of The Luxembourg Fund Toolbox

Luxembourg Finance

GA

Ganado Advocates

See more

Debt Capital Markets

A Practical Guide On Debt Financing For A Luxembourg Holding Company: 10 Tax Situations To Monitor

Please find hereafter a high-level summary of some tax aspects of debt financing at the level of a Luxembourg holding company.

Luxembourg Finance

CS

Chevalier & Sciales

CSSF Circular 25/901: A Simplified And Modernized Framework For Part II UCIs, SIFs And SICARs With Proportionate Protections Per Investor-type

The CSSF's Circular 25/901 (Circular) consolidates and modernizes the supervisory framework for Luxembourg SIFs, SICARs and Part II UCIs.

Luxembourg Wealth Mgt

AO

A&O Shearman

NEWSFLASH | Draft Bill No. 8669 — Deferred Payment Of Minimum Capital For Luxembourg S.à R.l.

Draft Bill No. 8669 introduces greater flexibility for incorporating Luxembourg private limited liability companies.

Luxembourg Commercial

CL

CMS Luxembourg

New CSSF Circular And Concepts Compilation For Funds Other Than UCITS/MMF

Luxembourg Strategy

AM

Arendt & Medernach

WEBINAR REPLAY | The TP Aspects Of Intragroup Loans – Debt-to-equity Ratio – Interest Rate Determination

CL

CMS Luxembourg

Luxembourg Clarifies The Exclusion For Collective Investment Vehicles - Key Points For Investment Funds

Luxembourg Finance

CL

CMS Luxembourg

A Strategic Hub For Defense Investment Funds In The EU

Luxembourg Finance

B

BSP

ELTIF Snippet Series #4 Picking The Ideal Legal Form For Your Luxembourg ELTIF

Luxembourg Finance

LL

Loyens & Loeff

Luxembourg Law Transposing MiFID III, The New Listing Directive And The European Single Access Point Directive Is Now Officially Adopted

Luxembourg Finance

LL

Loyens & Loeff

See more

Charges, Mortgages, Indemnities

New Regime Relating To Non-Performing Loans

The law of 15 July 2024 on transfer of non-performing loans (the "Law") was published in the Official Journal of the Grand-Duchy of Luxembourg. It aims at implementing Directive (EU)...

Luxembourg Finance

CL

CMS Luxembourg

New EU Regulation Making Euro Instant Payments Available Has Been Published

On 19 March 2024, the Instant Credit Transfers in Euro Regulation (Regulation (EU) 2024/886 - the Regulation) was published in the European Union (EU) Official Journal.

European Union Finance

LL

Loyens & Loeff

AIFMD 2 - A Fine-Tuning Of The AIFMD Framework And Targeted Harmonisation With The UCITS Framework

Following additional inter-institutional negotiations aimed at fine-tuning the text of the provisional political agreement reached with the EU Parliament earlier in July 2023...

European Union Finance

AM

Arendt & Medernach

Adoption Of A New Directive Modernising Credit For Consumers

Luxembourg Finance

CL

CMS Luxembourg

Le registre public de la propriété des immeubles à Luxembourg : tour d'horizon de la publicité foncière, du cadastre et du bureau des hypothèques au Grand-Duché de Luxembourg.

Luxembourg Real Estate

LS

Luther Luxembourg S.A.

UCITS: Impact Of The Covered Bonds Reform

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

Banking Regulation - Recovery, Resolution And Liquidation

Luxembourg Finance

LL

Loyens & Loeff

Banking Regulation - Financial Crime and Banking Secrecy

Luxembourg Finance

LL

Loyens & Loeff

Data Security and Cybersecurity - Banking Regulation

Luxembourg Finance

LL

Loyens & Loeff

See more

Financial Services

Luxembourg Revamps Its Carried Interest Tax Regime

Eagerly awaited by the Luxembourg asset management industry, the Luxembourg parliament finally adopted bill of law n° 8590 on January 22, 2026 to revamp Luxembourg's carried interest tax regime.

AO

A&O Shearman

Circular CSSF 26/906: New Governance Framework For Payment Institutions And Electronic Money Institutions

On 20 January 2026, the CSSF published a new Circular 26/906 on central administration, internal governance and risk management applicable to payment institutions (PIs) and electronic money institutions...

Luxembourg Finance

LL

Loyens & Loeff

Luxembourg SARL Reform: Draft Bill Introduces 12-Month Deferral For Minimum Capital Payment

The Government of Luxembourg has introduced a draft bill to allow SARLs and SARL‑S to defer payment of the EUR 12,000 minimum share capital for up to 12 months after incorporation.

Luxembourg Commercial

MG

Maples Group

Recent Update: Luxembourg's New Carried Interest Tax Regime Formally Adopted And Effective As Of 2026

Luxembourg Finance

MG

Maples Group

US Fund Managers: Luxembourg Open-ended Private Funds And Liquidity Management Tools – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

Establishing A Luxembourg Fund: Engaging Luxembourg Fund Service Providers

Luxembourg Finance

LL

Loyens & Loeff

US Fund Managers Fundraising In Europe: Should A Separate PPM Be Prepared For The Luxembourg Sleeve? – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

CSSF Circular 25/901: A Simplified And Modernized Framework For Part II UCIs, SIFs And SICARs With Proportionate Protections Per Investor-type

Luxembourg Wealth Mgt

AO

A&O Shearman

US Fund Managers Raising Capital In Europe: Notifying The Fund For Management And Marketing In The EU – New York Office Snippet

Luxembourg Finance

LL

Loyens & Loeff

See more

Latest Videos

See more

Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

AM

Arendt & Medernach

Podcast Series Episode 7: Market Abuse Regulation After The Listing Act

BL

Bernitsas Law

Central Bank Of Ireland Issues Modernised Consumer Protection Code 2025 (Video)

BW

Byrne Wallace

One Step Ahead Insights Podcast: Episode 3 (Video)

AO

A&O Shearman

Sustainable Finance Week 2024 (Video)

AC

Arthur Cox

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More