Investment Funds in Luxembourg 2024

Investment Funds in Luxembourg - 2024 edition

About this technical guide

Investment Funds in Luxembourg is the definitive technical guide providing an introduction to Luxembourg as a center for investment funds, the types of fund vehicles available and a summary of the regulations applicable to the setting-up and operation of Luxembourg investment funds.

It also covers the regulations applicable to both traditional and alternative management companies, and the provisions applicable to other Luxembourg service providers.

Investment Funds in Luxembourg

Download the 2024 edition

Investment Funds in Luxembourg 2024

List of updates

  • UCITS VI/AIFMD II 
  • ELTIF RTS adopted by the European Commission on 19 July 2024
  • ESAs’ clarifications of July 2024 on SFDR 
  • ESAs’ Opinion on the assessment of SFDR 
  • EU Commission’s clarifications of December 2023 on EU Taxonomy
  • CSSF Circular 24/856 on the investor protection in case of a NAV calculation error, a non-compliance with investment rules and other errors at the level of a UCI, which will repeal Circular 02/77
  • CSSF Circular 24/854 on the guidelines for the collective investment sector on the AML/CFT Summary Report RC and its FAQ
  • Retail Investment Strategy
  • CSSF Circular 24/847 on ICT-related incident reporting framework and its FAQ
  • AML Package
  • Overseas Funds Regime
  • CSSF’s clarification regarding the controls to be implemented by Luxembourg depositaries in relation to AIFs investing in illiquid assets
  • Luxembourg tax reform
  • DORA RTS
  • T+1 Settlement
  • Law of 1 July 2024 implementing DORA
  • CSSF FAQ on Virtual Asset Service Providers 
  • ESMA’s clarifications on the key concept used across the EU Sustainable Finance framework
  • ESMA’s Guidelines on funds’ names using ESG or sustainability-related 
  • CSDR Refit 
  • ESAP 
  • RTS and ITS on cross-border activities (for AIFMs: Delegated Regulation (EU) 2024/912 and Implementing Regulation (EU) 2024/913; for UCITS management companies: Delegated Regulation (EU) 2024/911 and Implementing Regulation (EU) 2024/910)