Wishing you a wonderful summer break!

Dear All,

With the peak of summer finally here, we would like to take a moment to wish you a restful and pleasant break. This season is a great time to recharge and enjoy quality moments with those who matter most.

While we’re here and ready to support you, we’ll be pausing our weekly newsletter over the next month.

We’re excited to come back in September with fresh updates and insights that we hope you’ll find helpful and interesting.

Until then, have a fantastic summer and take some well-deserved time for yourself!

Warm regards,
The Linari Law Firm Team

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Luxembourg court of appeal cancels EUR 746 million CNPD fine against Amazon

The Luxembourg administrative court of appeal has annulled the €746 million GDPR fine imposed on Amazon by the CNPD. The decision was based on insufficient reasoning regarding the nature, seriousness, and proportionality of the alleged infringement. The court emphasized the need for supervisory authorities to justify sanctions with clear and…

Luxembourg Real Estate Market 2026: Signs of Stabilisation and Select Opportunities

The Luxembourg real estate market is entering a phase of stabilisation after a period of correction driven by rising interest rates and tighter financing conditions. While transaction volumes slowed between 2023 and early 2025, activity is gradually resuming as interest rates level off. Structural housing shortages and continued population growth…

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 and compliance with specific eligibility conditions, including a minimum reduction of working hours and entitlement to…

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 transparency requirements for AIFMs. It also improves cross-border marketing, supervisory cooperation, and introduces a depository passport…

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. For multinational groups and fund structures, this means minimum tax monitoring, enhanced reporting and stronger board…

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…

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Wishing you a wonderful summer break!

Carried interest tax reform in Luxembourg: A new era for AIF managers

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Wishing you a wonderful summer break!

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