General

• Law of 10 August 1915 on commercial companies, as amended
• Law of 31 May 1999 on domiciliation, as amended
• Law of 19 December 2002 on the register of commerce and companies and the accounting and annual accounts of undertakings, as amended
• Law of 27 July 2003 on trusts & fiduciary contracts
• Law of 12 November 2004 on AML, as amended
• Law of 10 July 2005 on prospectuses for securities, as amended
• Law of 11 January 2008 on transparency requirements, as amended
• GRD of 11 January 2008 on transparency requirements, as amended
• Law of 10 June 2009 on cross-border mergers
• GRD of 10 June 2009 on standard chart of accounts
• GRD of 1 February 2010 on AML, as amended
• Law of 27 October 2010 on AML
• Law of 10 December 2010 relating to the introduction of International Accounting Standards
• Law of 24 May 2011 on rights of listed companies' stockholders, as amended
• Law of 3 August 2011 on obligations in terms of reporting and documentation in case of mergers or demergers/divisions
• GDR of 14 December 2011 on filing procedure of the accounting package to the commercial and companies register
• Law of 30 July 2013 reforming the Commission des Normes Comptables and amending various provisions relating to companies' accounting and annual accounts and to the consolidated accounts of certain types of companies
• Law of 18 December 2015 amending the Law of 19 December 2002 on the register of commerce and companies and the accountings and annual accounts of undertakings (implementation of the new accounting Directive 2013/34/EU)
• GDR of 18 December 2015 on annual accounts and consolidated accounts
• Law of 10 May 2016 amending the Law of 11 January 2008 on transparency requirements and the Law of 10 July 2005 on prospectuses
• GDR of 10 May 2016 on transparency requirements and prospectuses
• GDR of 27 May 2016 amending RGD of 23 January 2003 and RGD of 9 January 1991 on filing with the Commercial and Companies Register, and the related fees
• Ministerial Regulation of 27 May 2016 determining the criteria for the presentation and form of the documents to be published in the electronic RCS platform
• Law of 27 May 2016 reforming the legal publication regime of companies and associations
• Law of 23 July 2016 on the audit profession
• Law of 23 July 2016 concerning the disclosure of non-financial and diversity information
• Law of 23 July 2016 on the simplified limited liability company (SàRLS)
• GDR of 1 August 2016 on the execution of the law re. the trade and companies register and the accounting and annual accounts of companies
• Law of 10 August 2016 amending the Law of 10 August 1915 on commercial companies

FSI

• Law of 6 December 1991 on insurance services, as amended
• Law of 17 June 1992 on the accounts of credit institutions, as amended
• Law of 5 April 1993 on financial services, as amended
• Law of 8 December 1994 on the accounts of insurance undertakings, as amended
• GRD of 14 December 1994 on insurance and reinsurance services, as amended
• Law of 22 March 2004 on securitisation, as amended
• Law of 15 June 2004 on SICAR, as amended
• Law of 16 March 2006 on the introduction of IFRS for banks
• Law of 13 February 2007 on SIFs, as amended
• GRD of 27 February 2007 on subscription tax to SIFs
• Law of 5 December 2007 on insurance and reinsurance sector
• GRD of 5 December 2007 on supervision of insurance undertakings, as amended
• GRD of 26 August 2009 on insurance & reinsurance (1)
• GRD of 26 August 2009 on insurance & reinsurance (2)
• Law of 10 November 2009 on payment services, as amended
• GRD of 14 July 2010 on subscription tax exemption
• Law of 17 December 2010 on UCIs, as amended
• Law of 28 April 2011 on financial services and credit institutions
• Law of 28 October 2011 on credit rating agencies, annual and consolidated accounts of insurance and reinsurance companies, as amended
• Law of 3 July 2012 implementing prospectus and transparency Directives 2010/73/EU and 2004/109/EC
• Law of 12 July 2013 on Alternative Investment Fund Managers, as amended
• Law of 12 July 2013 on insurance services amending the Law of 6 December 1991 on insurance services, as amended
• GDR of 1 August 2014 modifying the GDR of 23 January 2003 executing the Law of 19 December 2002 on the register of commerce and companies and the accounting and annual accounts of undertakings (related to documents filing for AIFs)
• Law of 23 July 2015 transposing Directive 2013/36/EU (CRD IV)
• Law of 7 December 2015 on insurance sector, as amended
• Law of 18 December 2015 on the resolution, reorganisation and winding-up measures of credit institutions and certain investment firms and on deposit guarantee and investor compensation schemes
• Law of 10 May 2016 transposing UCITS V, and amending the Law of 17 December 2010 on UCITS and the Law of 12 July 2013 on AIFM
• CSSF Regulation 14-02 of 9 January 2015 relating to the determination of distributable results and reserves of credit institutions when using the fair value method for the statutory accounts
• CAA Regulation 15/03 of 7 December 2015 on insurance and reinsurance undertakings, as amended
• CAA Regulation 16/01 of 3 May 2016 amending the CAA Regulation 15/03 of 7 December 2015 relating to insurance and reinsurance undertakings
  

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