Linari Law Firm

Linari Law Firm
February 12, 2026

CSSF Circular 25/901: reinforced guidance for Luxembourg funds — and a benchmark for RAIFs

CSSF Circular 25/901, effective 19 December 2025, consolidates and updates prudential guidance for SIFs, SICARs and Part II UCIs in Luxembourg. It introduces clearer standards on risk-spreading, borrowing limits, ramp-up periods and look-through requirements, aligned with investor profiles. Although RAIFs are not directly in scope, the Circular is expected to…

Linari Law Firm
February 6, 2026

CSSF updates its FAQ on Crypto-Assets for Undertakings for Collective Investment

The CSSF has published Version 7 of its FAQ on Crypto-Assets for Undertakings for Collective Investment following the entry into force of MiCAR. The update clarifies how UCITS and AIFs may obtain crypto-asset exposure, including NAV limits, governance, risk management, and disclosure requirements. It introduces enhanced authorisation requirements for AIFMs…

Linari Law Firm
January 29, 2026

CARRIED INTEREST OVERHAUL (Luxembourg)

Luxembourg has introduced a new carried interest regime effective 1 January 2026, providing clarity and preferential taxation for fund managers. Contractual carried interest is taxed at a reduced rate, while equity-linked carry can be fully exempt under certain conditions. Eligibility extends to employees, directors, partners, and advisors, with deal-by-deal carry…

Linari Law Firm
January 28, 2026

Career opportunity: WE ARE HIRING!

We are currently seeking a administrative assistant to join our team.

Linari Law Firm
January 22, 2026

Luxembourg holding structures and effective place of management: French courts confirm substance over form

In a decision dated 8 January 2026, the Versailles Administrative Court of Appeal upheld the French tax authorities' position that a Luxembourg company, despite having a registered office in Luxembourg, was subject to French corporate tax and VAT due to its effective place of management being in France. The company,…

Linari Law Firm
January 15, 2026

Sandrine Deldemme-Egloff has been promoted to Counsel at Linari Law Firm

Linari Law Firm has promoted Sandrine Deldemme-Egloff to Counsel, recognizing her legal expertise and dedication. With over 10 years of experience, she specializes in business, corporate, and employment law, as well as dispute resolution and arbitration. Sandrine joined the firm in 2021 and has made significant contributions, handling complex matters…

CSSF Circular 25/901: reinforced guidance for Luxembourg funds — and a benchmark for RAIFs

CSSF updates its FAQ on Crypto-Assets for Undertakings for Collective Investment

CARRIED INTEREST OVERHAUL (Luxembourg)

Career opportunity: WE ARE HIRING!

Luxembourg holding structures and effective place of management: French courts confirm substance over form

Sandrine Deldemme-Egloff has been promoted to Counsel at Linari Law Firm

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