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The Law of 25 January 2025 was published in the Journal Officiel du Grand-Duché de Luxembourg on 27 January 2025 and will enter into force on 1 February 2025. This new legislation is designed to: adapt the legislation to current practice, improve the quality of information, provide the

On 24 November 2023, Draft law No. 8342 (the “ Draft Law”) was submitted to the Luxembourg Parliament, completing the transposition of Directive (EU) 2019/1151 of 20 June 2019 (the “ Directive”) by integrating its Article 13 decies (the “ Article”) in Luxembourg Law. The Draft Law strengthens the

The legal framework for non-profit associations (ASBL) and foundations in Luxembourg is undergoing significant changes in 2024 with the introduction of three new legislative texts: Draft Law n°8420 aims to simplify administrative procedures, including the abolishment of the homologation procedure

Summary Draft Law n° 8370 (the “Draft Law”) was introduced on 29 March 2024 before the Luxembourg Parliament to transpose the Corporate Sustainability Reporting Directive (CSRD) and the Commission Delegated Directive (EU) 2023/2775 into national legislation. This new framework will replace the

Background As reported in our previous newsletter article , a draft law to modernise the Luxembourg accounting legislation (the “ Draft Law”) was submitted to the Luxembourg Parliament ( Chambre des Députés ) in July 2023. This Draft Law No. 8286 intends to clarify and consolidate general accounting

On 5 July 2024, the Directive 2024/2859 on Corporate Sustainability Due Diligence (CSDDD) (the "Directive") was published in the Official Journal of the European Union. This new law requires companies to ensure their activities are sustainable and respect human rights across their entire value chain