Luxembourg reinforces asset recovery and confiscation regime for criminal matters
A bill of law submitted to Parliament on 2 February 2026 implements Directive (EU) 2024/1260 on asset recovery and confiscation, and strengthens Luxembourg's legal framework for tracing, freezing, confiscating and managing assets seized in the context of criminal proceedings.
MiCA voted – Get ready for new EU regulation on crypto-assets markets!
On 20 April 2023, the EU regulation on markets in crypto-assets (“MiCA”), the first EU-wide comprehensive regulation on crypto-assets, was adopted by the EU Parliament.
New procedures for assets seized in criminal proceedings
A new law on the management and custody of seized assets requires anyone holding assets seized in domestic or overseas criminal proceedings, including banks and financial services providers, to declare those assets to the relevant authorities before 1 May 2023.
Simplifying operations for UCITS management companies and AIFMs
The EU Commission has published legislative measures to reduce operational barriers affecting cross-border groups in particular, with a view to simplifying operations of asset managers, both large and more specialised, and with the ultimate aim of achieving a truly single EU market for asset managers.
The CSSF provides guidance on the liquidity management tools in the context of the Ukraine crisis
In recent weeks, investment fund managers have been faced with the question of how to deal with Russian and Belarussian assets in their managed funds. The Commission de Surveillance du Secteur Financier (CSSF) has now published guidance on how to treat this situation.
Misuse of corporate assets turns 30
30 years ago, with the law of 21 July 1992, Luxembourg criminal law was enhanced with a new offence targeting company directors: misuse of corporate assets (abus de biens sociaux).
Investment Risk Management
Risk Management | Investment Compliance Support Services
Unlocking the potential of the ELTIF
To realise the full potential of the ELTIF regime, the EU Commission is proposing enhancements to the ELTIF legal framework to make it more attractive to investors. These targeted amendments would strengthen the ELTIF’s role as a complementary source of finance to the real economy.
EU Commission issues draft directives on substance requirements (ATAD 3) and minimum taxation
On 22 December 2021, the EU Commission issued two major draft directives that are expected to have a significant impact on EU corporate taxpayers
Overview of ESG and sustainability risk management
With increasing attention to governance and regulatory aspects, mastering the art of proper organization and meticulous documentation of AGMs /EGMs isn't just important—it's absolutely paramount. During this training session, you will experience different simulations and hands-on exercises practising the skills of organising, conducting and documenting AGMs / EGMs through engaging case studies and real-life scenarios.
ESG & Sustainability
As financial market participants increasingly recognise sustainability risks as material business risks, the regulatory landscape is evolving to support this understanding through comprehensive compliance frameworks. This convergence of market awareness and regulatory development requires strategic integration of sustainability risk management into core business operations and compliance strategies.
Overview of ESG and Sustainability Products & Services
With increasing attention to governance and regulatory aspects, mastering the art of proper organization and meticulous documentation of AGMs /EGMs isn't just important—it's absolutely paramount. During this training session, you will experience different simulations and hands-on exercises practising the skills of organising, conducting and documenting AGMs / EGMs through engaging case studies and real-life scenarios.
Global minimum taxation (Pillar 2) in Luxembourg: new bill of law implements 2023 OECD guidance
On 12 June 2024, the Luxembourg government presented a bill of law to incorporate clarifications and technical provisions resulting from the OECD’s Pillar 2 Administrative Guidance issued in February, July and December 2023 into domestic law.
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Cross-Border Distribution
Navigating the regulatory landscape in the marketing and fund distribution environment: balancing business efficiency and regulatory compliance across fund distribution, marketing and risk oversight
Arendt advises BlackFin Capital Partners, with the acquisition of Lemanik Asset Management S.A., a Luxembourg-based third-party investment fund manager overseeing €30bn in assets
Arendt & Medernach S.A. supported the European private equity firm BlackFin Capital Partners, which focuses on financial services investments in the successful acquisition of Lemanik Asset Management.
AML/CFT – Anti-Money Laundering and Countering the Financing of Terrorism
Money laundering and terrorism financing are threats that require constant vigilance. Pressure and regulatory scrutiny are intensifying at both national and international level, with professionals increasingly facing complex global AML/CFT rules, including those stemming from targeted financial sanctions. This has led to a significant rise in supervisory action and regulatory expectations, creating an almost zero-tolerance environment.
Secondaries & alternative liquidity solutions
The secondaries market and alternative liquidity solutions are reshaping how investors and fund managers manage portfolio exposures and access capital. Arendt’s dedicated team advises general partners (GPs), limited partners (LPs), secondary buyers, fund sponsors and financing providers on the full spectrum of secondary transactions and liquidity-driven strategies in Luxembourg. From GP-led secondaries and continuation vehicles to LP portfolio sales, NAV financing and GP stake transactions, we provide integrated legal, regulatory and tax advice that takes into account the complexity of today’s alternatives market and is tailored to your specific needs.
New proposal to amend EU directive on administrative cooperation in the field of taxation (DAC 8)
The amendment proposes new reporting requirements for service providers and operators involved in transactions with crypto-assets and EU resident customers. It also contains an expansion of the exchange of information on tax rulings to include high net worth individuals, and introduces minimum financial penalties and a CRS modification.
Luxembourg unveils key tax measures to boost its economy
On 17 July 2024, bill of law 8414 (Bill) was submitted to Parliament, introducing changes designed to make Luxembourg more attractive and more competitive, and reduce the tax burden on individuals.