PRACTICE NOTES
Updated in January 2026
Introduction
Despite its modest size, the Grand Duchy of Luxembourg (Luxembourg) ranks among the world’s powerhouses for commerce and stands as a leading European financial and industrial centre. It draws investment banks, asset managers, funds and holding vehicles, as well as firms in information and communication technology and the space sector, from across the globe, positioning it as a favoured gateway into the EU and a major business hub. Owing to political, social and legal stability, and to the determination of its political class to nurture a business-friendly setting, Luxembourg has earned a name for pro-business legislation and administration. This guide, for companies looking to establish in Luxembourg, sets out a comprehensive overview of the key features of Luxembourg law that should be considered before beginning operations in Luxembourg. That said, however complete it appears, it is not an
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