On 26 June 2024, the Luxembourg parliament adopted draft bill No. 8070 (“Law”). The Law aims to implement into Luxembourg law Directive (EU) 2019/1152 of the European Parliament and of the Council of 20 June 2019 on transparent and predictable working conditions in the EU (“Directive”).

The Directive aims to enhance transparent and predictable working conditions across the EU by mandating comprehensive employment contract information and ensuring timely communication of essential job details to employees. It seeks to improve job security and provide a clear legal framework for employment relationships.

On 15 May 2024, the Luxembourg Parliament adopted draft bill No. 8304 (“Law”), which aims to implement Directive (EU) 2021/1883 of 20 October 2021 on the conditions of entry and residence of third-country nationals for the purposes of highly qualified employment (“Directive”).
The primary goal of the Directive is to update the EU Blue Card rules, providing a more targeted legal migration system to address skill shortages and facilitate entry for highly qualified workers. More specifically, it provides for more flexible admission conditions for highly skilled foreign workers, notably in terms of the minimum wage threshold, enhanced rights, more favorable conditions for family reunification, and the possibility of traveling and working more easily in other EU member states.

On 17 August 2023, the law transposing the EU Directive 2019/1158 of 20 June 2019 on work-life balance for parents and carers was published in the Luxembourg official gazette.
On 18 August 2023, the law amending the legal provisions on paternity and adoption leave was published in the Luxembourg official gazette.

On 20 July 2023, the Luxembourg Parliament adopted a law reforming the right of establishment in Luxembourg (“Reform”). It amends the Luxembourg law dated 2 September 2011 regulating access to the professions of craftsperson, trader, manufacturer and certain liberal professions as amended (“Business License Law”).
The Reform aims to adapt the Business License Law to embrace the changes in the regulatory, economic, technical, technological, entrepreneurial and artisanal environments and to stimulate entrepreneurship.

On 30 June 2023, the law amending the Luxembourg Labor Code to introduce a mechanism relating to the right for employees to disconnect outside working hours was published in the Luxembourg official journal. It enters into force on 4 July 2023.

On 9 March 2023, the Luxembourg Parliament adopted a law introducing a new legal framework into the Labor code to fight against moral harassment during employment. On 5 April 2023, the New Law was published in the Luxembourg official gazette and entered into force on 9 April 2023.

On 28 March 2023, the government presented Bill of Law 8186 (“Bill”), which provides a set of amendments to the General Tax Law (Abgabenordnung, AO) dated 22 May 1931 and introduces new procedural aspects applicable to taxpayers. The Bill also introduces new bilateral and multilateral advance pricing agreement procedures, together with the possibility to issue, withdraw or amend a tax assessment further to a mutual agreement procedure or an arbitration decision. Lastly, the Bill proposes a transfer pricing documentation requirement for transactions between associated enterprises, while further details regarding the scope, exact content and magnitude will be unveiled soon in a coming grand ducal decree.

On 30 November 2022, a new law amending the Code of Consumption for the purpose of transposing Directive (EU) 2019/2161 was published in the Luxembourg Official Gazette. The New Law entered into force on 4 December 2022.
The Omnibus Directive amends several existing EU consumer protection legislation, including the Unfair Contract Terms Directive, Price Indications Directive, Unfair Commercial Practices Directive and Consumer Rights Directive and widens the customer rights framework to also cover digital goods, content, and services.

On 12 January 2023, the Court of Justice of the European Union ruled that individuals have the right to know to whom their personal data has been disclosed, unless the controller can demonstrate that it is impossible to identify the recipients or that the request is manifestly unfounded or excessive. Controllers must be able to provide information on the actual identity of all individuals and organizations to whom personal data is disclosed. This can be done for example, by maintaining up-to-date records on the sharing of personal data or by any other (technical) means.

The Energy Charter Treaty (ECT) is an investment treaty that enables multilateral cooperation in the energy sector. Fifty-three states are currently contracting parties to the treaty, including countries in Europe, Asia and the Middle East, as well as the European Union. On 18 November 2022, Luxembourg announced its intention to withdraw from the ECT, joining the wave of countries signaling their intention to pull out of the ECT.