Laws & Regulations
Download a range of helpful documents from Luxembourg’s government, official structures and authorities on subjects that concern you.
You’ll also find quality translations and useful compilations.
For further analysis and details regarding your unique situation, contact our lawyers and experts.
Top 5 most viewed laws & regulations
+ Law of 19 December 2002 on the register of commerce and companies and the accounting and annual accounts of companies
+ Law of 5 April 1993 on the financial sector
+ CSSF Circular 18/698 regarding substance
+ Law of 10 August 1915 on commercial companies
+ RCSL Circular 16/02 relating to RAIFs
Anti Money Laundering
Banking & Finance
Financial Sector
Law of 5 April 1993 on the financial sector
(EN version || FR version)
Version as published by the Luxembourg supervisory authority of the financial sector, the Commission de Surveillance du Secteur Financier (CSSF)
CSSF Regulation 20-02 on the equivalence of certain third countries with respect to supervision and authorisation rules for the purpose of providing investment services or performing investment activities and ancillary services by third-country firms
(EN version || FR version)
CSSF Circular 20/743 amending CSSF Circular 19/716 on the provision in Luxembourg of investment services or performance of investment activities and ancillary services
(EN version || FR version)
Corporate
Shareholders’ Rights
Social Impact Companies
Companies Register and Accounting
Fund Formation
Investment fund managers and regulated products
Law of 12 July 2013 on alternative investment fund managers
(EN version || FR version || DE version)
Law of 17 December 2010 on undertakings for collective investments
(EN version || FR version || DE version)
Law of 13 February 2007 on specialised investment funds
(EN version || FR version || DE version)
Law of 15 June 2004 relating to the investment company in risk capital
(EN version || FR version || DE version)
Grand-Ducal Regulation of 21 December 2017 on the fees to be levied by the CSSF
(EN version || FR version)
Version as published by the Luxembourg supervisory authority of the financial sector, the Commission de Surveillance du Secteur Financier (CSSF)
CSSF Circular 18/698 regarding substance
(bilingual FR – EN)
CSSF Circular 18/697 applicable to depositaries of funds which are not UCITS
(EN version || FR version)
CSSF Circular 16/644 applicable to depositaries of UCITS
(EN version || FR version || DE version)
CSSF Circular 17/671 on out-of-court complaint resolutions
(EN version || FR version)
Version as published by the Luxembourg supervisory authority of the financial sector, the Commission de Surveillance du Secteur Financier (CSSF)
ELTIF
Arendt consolidated version of the ELTIF Regulation as of 20 March 2023
AIF
AIF compilation of Luxembourg investment fund law
(EN version || FR version || DE version)
The compilation contains a selection of investment fund laws applicable to alternative investment funds (AIFs) and other investment vehicles which are not UCITS and which may qualify as AIFs established under Luxembourg law; among other:
- CSSF Regulation 15-03 on the marketing of foreign law AIFs to retail investors in Luxembourg
- CSSF Circular 15/633 on the financial information to be forwarded to the CSSF
- CSSF Circular 15/612 on the information to be submitted to the CSSF in relation to unregulated AIFs
- CSSF Circular 07/309 on the risk-spreading in the context of SIFs
- CSSF Circular 06/241 on the concept of risk capital as used in the SICAR Law
- CSSF Circular 02/77 on the protection of investors in case of NAV calculation error and correction of the consequences resulting from non-compliance with the investment rules.
UCITS
UCITS compilation of Luxembourg investment fund law
(EN version || FR version || DE version)
The compilation contains a selection of investment fund laws applicable to UCITS established under Luxembourg law, among other:
- CSSF Regulation 10-5 on fund mergers, master-feeder structures and notification
- CSSF Regulation 10-4 on organisational requirements
- CSSF Circular 15/633 on the financial information to be forwarded to the CSSF
- CSSF Circular 11/512 on the presentation of the main regulatory changes in risk management
- CSSF Circular 11/509 on the notification procedures to be followed by a UCITS
- CSSF Circular 08/380 concerning eligible assets for investments by UCITS.
- CSSF Circular 02/77 on the protection of investors in case of NAV calculation error and correction of the consequences resulting from non-compliance with the investment rules.
CSSF FAQ
CSSF FAQ concerning the Law of 12 July 2013 on AIFMs
(EN version)
Version as published by the Luxembourg supervisory authority of the financial sector, the Commission de Surveillance du Secteur Financier (CSSF)
CSSF FAQ on the Law of 17 December 2010 concerning undertakings for collective investment
(EN version)
Version as published by the Luxembourg supervisory authority of the financial sector, the Commission de Surveillance du Secteur Financier (CSSF)
CSSF FAQ on CSSF Circular 02/77 on the protection of investors in case of NAV calculation error and correction of the consequences resulting from non-compliance with investment rules
(EN version)
Version as published by the Luxembourg supervisory authority of the financial sector, the Commission de Surveillance du Secteur Financier (CSSF)
CSSF FAQ on Sustainable Finance Disclosure Regulation (SFDR)
(EN version)
Version as published by the Luxembourg supervisory authority of the financial sector, the Commission de Surveillance du Secteur Financier (CSSF)
Non-regulated products
Law of 23 July 2016 on reserved alternative investment funds, as amended
(EN version || FR version || DE version)
Circular 17/2016 of the Chamber of Luxembourg Notaries relating to formalities with regard to the formation of a RAIF
(EN version || FR version)
Version as published by the Chamber of Luxembourg Notaries
RCSL Circular 16/02 relating to RAIFs
(EN version || FR version)
Version as published by the Luxembourg Business Register (RCS)