The European investment funds market continues to be one of the fastest-growing segments within the financial sector. At Leroy & Goldbach, we closely monitor developments in this dynamic environment to ensure our clients remain ahead of regulatory, tax and structuring trends.​

With Fund Flow – our monthly update covering the industry-relevant updates, we provide curated insights on recent key legal, tax and regulatory developments in Luxembourg and the EU that may affect your business.​

We hope you enjoy this edition of Fund Flow covering February 2026 updates. If you would like to discuss any topic, seek assistance or wish for a tailor-made training for your team, feel free to reach out to our Partners.

In the Fund Flow February 2026 Edition we update you on:

Investment Funds & Asset Management‍

• Luxembourg Adopts Long-Awaited Implementation of AIFMD II and UCITS VI | KEY CHANGES FOR AIFMS ​
• CSSF Updates Crypto-Asset FAQ for Retail Funds (Version 7)​
• ILPA Issues Continuation Fund Disclosure Template​
• CSSF FAQ Update on Securities Financing Transactions by UCITS (Version 2)

Tax

• EU updates list of non-cooperative jurisdictions for tax purposes

Corporate, M&A & Capital Markets

• EU Omnibus Simplification Package | Proposed Relief for CSRD and CSDDD

Banking & Finance

• CSSF Launches 2026 AML/CFT Data Collection for Financial Institution
• Luxembourg Reinforces Asset Recovery and Confiscation Regime

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