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ESG Ratings Regulation: entry into force and new SFDR obligations for Luxembourg fund managers

par JOSHUA Roncalli | Sep 23, 2026

DOWNLOAD NEWSFLASH ESG Ratings Regulation: entry into force and new SFDR obligations for Luxembourg fund managers   Applicable since 2 July 2026 2 July 2026 marks a decisive milestone for the sustainable finance ecosystem, with the full application of Regulation (EU)...

Luxembourg has adopted a bill with the intent to considerably speed up the incorporation of Luxembourg companies

par JOSHUA Roncalli | Sep 23, 2026

DOWNLOAD NEWSFLASH On 28 April 2026, Luxembourg has adopted a bill with the intent to considerably speed up the incorporation of Luxembourg companies without reducing the creditors’ common pledge.   Since the introduction of the private limited liability company...

Carried interest tax regime in LuxembourgThe Luxembourg Parliament has adopted Bill

par JOSHUA Roncalli | Sep 23, 2026

DOWNLOAD NEWSFLASH Carried interest tax regime in LuxembourgThe Luxembourg Parliament has adopted Bill   The Luxembourg Parliament has adopted Bill n°8590, enacting a significant and positive reform of the carried interest tax regime. This new law was voted on 22...

A New Era for Luxembourg SARLs: Deferred Share Capital and Enhanced Founder Liability

par JOSHUA Roncalli | Jan 19, 2026

DOWNLOAD NEWSFLASH A New Era for Luxembourg SARLs: Deferred Share Capital and Enhanced Founder Liability   On 16 December 2025, the Minister of Justice tabled a bill which, if adopted, will considerably speed up the incorporation of Luxembourg companies without...

Luxembourg clarifies the CIV exemption from the reverse hybrid rules

par JOSHUA Roncalli | Sep 5, 2025

DOWNLOAD NEWSFLASH Luxembourg clarifies the CIV exemption from the reverse hybrid rules   On 22 August 2025, the Luxembourg Tax Authorities (LTA) issued Circular L.I.R. n°168quater/2, providing long-awaited guidance on the exemption for collective investment vehicles...
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