Legal development

The Luxembourg Securitisation Regime

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    Luxembourg has established itself over the years as a popular jurisdiction with respect to the set-up of securitisation undertakings (an “SV”) and securitisation structures.

    The main legal framework is the Luxembourg law of 22 March 2004 on securitisation, as amended (loi sur la titrisation) (the “SV Law”), which has always provided a lot of flexibility and proved to be an excellent tool for investors from various backgrounds. The reform of the SV Law which was concluded in February 2022 has brought even more flexibility and opportunities to investors removing a number of restrictions that were applicable to SVs.

    The brochure which you can download below provides a high-level summary of the main features of an SV and the SV Law (including the new features). It is not meant to be a complete analysis of the entire Luxembourg SV regime. In case of specific queries and context-related issues more detailed legal advice should be sought.

    Please reach out to our Luxembourg securitisation team for more information.

    AuthorsIsabelle Lentz, Partner; Fabien Debroise, Partner; Alexandra Clouté, Partner; Markus Waitschies, Expertise Lawyer; Katia Fettes, Counsel


    The Luxembourg Securitisation Regime

    The information provided is not intended to be a comprehensive review of all developments in the law and practice, or to cover all aspects of those referred to.
    Readers should take legal advice before applying it to specific issues or transactions.


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