Welcome to the June 2026 edition of Fund Flow, Leroy & Goldbach's monthly newsletter providing curated insights on recent legal, tax and regulatory developments in Luxembourg and the EU that may affect your business.

In this edition:

Investment Funds & Asset Management

• CSSF publishes new UCITS merger forms

Tax

• Pillar 2 | Update to FAQs on compliance obligations
• Pillar 2 | Update to FAQs on filing obligations
• ATAD interest limitation | AG backs Luxembourg's securitisation exemption

Corporate, M&A & Capital Markets

• Luxembourg CNC Q&A 26/037 | Statutory vs contractual or voluntary annual accounts

Banking & Finance and Securitisation

• CSSF guidance on de-risking practices and ML/FT risk management
• EU AML package | AMLR, AMLD6 and the AMLA Regulation
• CSSF AMLA update | Identification of entities eligible for direct supervision
• Bill modernising the Luxembourg securitisation framework (submitted – not adopted)

To discuss any topic, seek assistance or request a tailor-made training for your team, please reach out to our Partners.

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