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The Luxembourg progressive pension scheme
As of 1 January 2026, Luxembourg has introduced a progressive pension scheme allowing employees nearing retirement to gradually reduce their working time while receiving partial pension benefits. Access to the scheme requires employer consent…
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Luxembourg Parliament Adopts Bill No. 8628 Implementing AIFMD II
Luxembourg Parliament has adopted Bill No. 8628, transposing EU Directive 2024/927 (AIFMD II) into national law, effective 16 April 2026. The update allows AIFs to originate loans, strengthens liquidity management, and tightens delegation and…
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Luxembourg 2026: Regulatory Acceleration, a business opportunity
Luxembourg’s 2026 regulatory landscape is accelerating, driven by Pillar Two, AIFMD II, ELTIF 2.0, MiCA and company law reform. The shift reflects a broader EU move toward governance-driven supervision, increased transparency and substance requirements.…
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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,…
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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,…
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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…
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