Luxembourg: Financial Services

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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.

AIFMD 2 Tightens The Rules For Open-ended Funds

The European regulatory framework's distinction between open-ended and closed-ended funds has significant implications for alternative investment fund managers, particularly with AIFMD 2 taking effect in April 2026. This analysis examines how semi-liquid evergreen funds—including rolling-vintage and run-off models—should be classified under EU rules, and why a mechanical application...

European Union Finance

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Loyens & Loeff

Luxembourg Private Asset Strategies: Operational Insights That Matter

An experienced service provider can help fund managers domiciling in Luxembourg make the most of the Duchy’s favourable regulatory climate.

Luxembourg Finance

MG

Maples Group

AIFMD II Risk Retention Rules – How May They Impact Cross Trades Between Credit Funds?

AIFMD II introduces risk retention rules requiring EU authorized alternative investment fund managers to retain at least 5% exposure when transferring originated loans to third parties.

Luxembourg Finance

LL

Loyens & Loeff

EU Sponsors - A Cost‑efficient Luxembourg Fund Entry Point Using A Registered Manager

Luxembourg offers a cost-efficient alternative for emerging fund managers through its registered AIFM structure, commonly known as the "small manager" route. This approach allows fund managers to establish Luxembourg AIFs while avoiding the substantial costs associated with authorised host AIFMs, though it comes with specific asset thresholds and marketing limitations.

Luxembourg Finance

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Loyens & Loeff

Immobilieninvestments im Umbruch Turbulenzen im Markt alternativer Anlagen – institutionelle Investoren und Fondsmanager im Schulterschluss

Luxembourg Finance

LS

Luther Luxembourg S.A.

AIFMD 2.0 And UCITS VI: CSSF Outlines Procedures For LMT Implementation

Luxembourg Finance

D

Dechert

US Fund Managers: Bridging US Deal Execution With Luxembourg Private Fund Governance – New York Office Snippet

Worldwide Finance

LL

Loyens & Loeff

Block By Block: CSSF Clarifies Crypto-Assets Framework For Luxembourg Funds

Luxembourg Technology

MG

Maples Group

Giving Access To Private Markets To European Retail Investors

Luxembourg Finance

LL

Loyens & Loeff

US Fund Managers: New Guidance For Luxembourg Retail Products, What Matter Most – New York Office Snippet

Worldwide Finance

LL

Loyens & Loeff

US Managers: Is My Luxembourg Fund Open-ended Or Closed-ended? – New York Office Snippet

Worldwide Finance

LL

Loyens & Loeff

Luxembourg Financial Services Regulator CSSF Updates Its Position On Crypto-Assets In Investment Funds: What Has Changed Since 2022?

Luxembourg Technology

KG

K&L Gates LLP

Quantum Computing In Financial Services: Opportunity, Risk And Readiness

Luxembourg Finance

CL

CMS Luxembourg

EU Connect Snippet #3: What’s Next In EU Sustainability, Reporting And Competitiveness

European Union Finance

LL

Loyens & Loeff

Block By Block: CSSF Clarifies Crypto-Assets Framework For Luxembourg Funds

Luxembourg Technology

MG

Maples Group

AIFMD II Risk Retention Rules – How May They Impact Cross Trades Between Credit Funds?

Luxembourg Finance

LL

Loyens & Loeff

Luxembourg Retail Fund Can Now Have Crypto Exposure - And What About Swiss Funds?

Luxembourg Technology

LL

Loyens & Loeff

Immobilieninvestments im Umbruch Turbulenzen im Markt alternativer Anlagen – institutionelle Investoren und Fondsmanager im Schulterschluss

Luxembourg Finance

LS

Luther Luxembourg S.A.

The Four Main Types Of Intellectual Property: What They Protect And Why They Matter

DG

Dennemeyer S.A.

ELTIF Snippet Series #12 Investing In A Luxembourg ELTIF – Tax Incentives For EU Retail Investors

The European Long-Term Investment Fund (ELTIF) fund label accommodates EU high-net-worth individuals seeking exposure to private assets.

Luxembourg Finance

LL

Loyens & Loeff

FATF Warnings On Risks Of Cyber Enabled Fraud – How To Tackle Those Risks While Relying On Existing Tools?

Conscious of new risks arising from digitalisation, emerging technologies and evolving scam tactics...

Luxembourg Finance

CL

CMS Luxembourg

CSSF Circular 26/906: A Consolidated Framework For Governance And Risk Management In Payment And E-money Institutions

The Commission de Surveillance du Secteur Financier (CSSF) published its new CSSF circular 26/906 on central administration...

Luxembourg Finance

KL

Herbert Smith Freehills Kramer LLP

Bank Director And Key Function Holder Suitability Assessment Under CRD VI

Bill No. 8627, transposing the sixth Capital Requirements Directive 2024/1619 (CRD VI), introduces several changes to the suitability assessment framework for members of the management bodies...

Luxembourg Commercial

LL

Loyens & Loeff

Q&A For US Fund Managers Establishing A Luxembourg In-house AIFM

Luxembourg Finance

LL

Loyens & Loeff

CSSF Update On Crypto Assets By Luxembourg UCITS And AIFs

Luxembourg Finance

D

Dechert

Unit-linked Life Insurance Investment Rules: Same Framework, New Lens

Luxembourg Finance

LL

Loyens & Loeff

Luxembourg's CSSF Circular 26/906 On Central Administration, Internal Governance And Risk Management For Payment And E-Money Institutions

Luxembourg Finance

KG

K&L Gates LLP

Switching Off AIFMD 2.0 Risk Retention Rules – Transferring Originated Loans Within The Fund's Investment Strategy – New York Office Snippet

Luxembourg Strategy

LL

Loyens & Loeff

Circular CSSF 25/901: New Rules For SIFs, SICARs And Part II UCIs

Luxembourg Finance

GA

Ganado Advocates

CSSF Updates Crypto-assets FAQ For Investment Funds Following MiCAR Implementation.

Luxembourg Technology

GA

Ganado Advocates

Implementation Act Of The Amending Directive Solvency II

Luxembourg Finance

LL

Loyens & Loeff

ESMA Principles And Good Practices To Avoid Greenwashing In Marketing Communications

Luxembourg Commercial

CL

CMS Luxembourg

US Fund Managers: Are Cross Trades Between Credit Funds Impacted By The New EU Risk Retention Rules? – New York Office Snippet

Worldwide Finance

LL

Loyens & Loeff

CSSF Updates Crypto-assets FAQ For Investment Funds Following MiCAR Implementation.

The Commission de Surveillance du Secteur Financier ("CSSF") has updated its FAQ – Crypto Assets – Undertakings for collective investments (the "FAQ") to clarify how UCITS...

Luxembourg Technology

GA

Ganado Advocates

Implementation Act Of The Amending Directive Solvency II

The text to implement the revised Solvency II Directive (the Implementation Act) was published on 9 January 2026 for public consultation together with the explanatory memorandum.

Luxembourg Finance

LL

Loyens & Loeff

ESMA Principles And Good Practices To Avoid Greenwashing In Marketing Communications

On 14 January 2026, the European Securities and Markets Authority (ESMA) published thematic notes on clear, fair and not misleading sustainability-related...

Luxembourg Commercial

CL

CMS Luxembourg

US Fund Managers: Are Cross Trades Between Credit Funds Impacted By The New EU Risk Retention Rules? – New York Office Snippet

Credit funds of the same sponsor may engage in cross trades, meaning that credit assets are transferred between funds. AIFMD 2.0 will introduce risk retention rules (RR-rules) as from 16 April 2026.

Worldwide Finance

LL

Loyens & Loeff

CSSF Circular 25/901: Consolidation, Recalibration, And Clarification Of Luxembourg's Framework For SIFs, SICARs, And Part II UCIs

Luxembourg Finance

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Goodwin Procter LLP

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

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

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

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

Luxembourg Finance

D

Dechert

CSSF Fines Bank €185,000 Including For Sanctions Compliance Failings

Luxembourg International

DM

Duane Morris LLP

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

Worldwide Finance

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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

Banking: Managing Digitalisation And New Frontiers

Luxembourg Technology

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

Recent Amendments To Luxembourg's Proposed New And Improved Carried Interest Tax Regime

MG

Maples Group

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

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

LL

Loyens & Loeff

Further Clarifications On The ELTIF Regime

Luxembourg Finance

AM

Arendt & Medernach

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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

Latest Videos

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Why A Financial Adviser Is Essential For Expats Living In Spain

SI

Spectrum IFA Group

Tax-Free Trading: Strategies That ACTUALLY Work (Video)

CA

CYAUSE Audit Services Ltd

Expats Unpacked: Relocating, Investing, And Living In Cyprus (Video)

Frangos Law

Podcast Series Episode 8: Multiple-Vote Share Structures Directive

BL

Bernitsas Law

Why Does Diversity Matter More Than Ever In The Financial Sector? (Video)

AM

Arendt & Medernach

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