It is reported that the Institut Luxembourgeois de Régulation (ILR), the executive authority for the supervision and administration of services in the telecommunications sector, is independent from the government in the decision-making process.

Point 143 (b) of the Commission de Surveillance du Secteur Financier (CSSF, Financial Sector Supervisory Commission) Circular 22/806 requires resiliency of cloud computing services and, therefore, the localisation of at least one data centre in the European Economic Area.

Art. 8 of the Commercial Code requires that accounting books, financial records and supporting documents relating to branches or operational offices of foreign undertakings established in the Grand Duchy be kept in Luxembourg, while allowing these to be preserved either in paper or electronic form.

The European Union General Data Protection Regulation (GDPR) provides a comprehensive framework for data protection that applies to all EU Member States. Luxembourg implemented the GDPR in 2018 through the Act of 1 August 2018 on the Organization of the National Commission for Data Protection and Implementing the GDPR.

Under the EU Directive on Data Retention, operators were required to retain certain categories of traffic and location data (excluding the content of those communications) for a period between six months and two years and to make them available, on request, to law enforcement authorities for the purposes of investigating, detecting and prosecuting serious crime and terrorism. On 8 April 2014, the Court of Justice of the European Union declared the Directive invalid. However, not all national laws that implemented the Directive have been overturned.
Pursuant to Art. 5 and Art. 9 of the Act of May 30 2005, any telecom service provider or operator who processes traffic or location data shall be required to retain such data for a period of six months for the purposes of investigating and prosecuting criminal offences, and for the sole purpose of making information available to the judicial authorities where necessary. Although the Court of Justice of the European Union declared the EU directive on Data Retention, upon which the articles are based, invalid, Luxembourg has kept the data retention period of six months in its legislation. However, in order to (partly) comply with the Court's reasoning, the amended articles require that the retained data must be deleted irrevocably and without any delay at the expiration of the retention period.

The Directive 2000/31/EC (E-Commerce Directive) is the legal basis governing the liability of Internet Services Providers (ISPs) in the EU Member States and includes a conditional safe harbour. Not all Member States have transposed the relevant articles consistently, leading to divergent national case law that could cause legal insecurity on an EU level.
In Luxembourg, the Law on Electronic Commerce (Section VI, Articles 60 to 63) deals with the liability of Internet Service Providers and implements almost verbatim Arts. 12-15 of the E-Commerce Directive.

The Directive 2000/31/EC (E-Commerce Directive) is the legal basis governing the liability of Internet Services Providers (ISPs) in the EU Member States and includes a conditional safe harbour. Not all Member States have transposed the relevant articles consistently, leading to divergent national case law that could cause legal insecurity on an EU level.
In Luxembourg, the Law on Electronic Commerce (Section VI, Articles 60 to 63) deals with the liability of Internet Service Providers and implements almost verbatim Arts. 12-15 of the E-Commerce Directive.

The European Union and Luxembourg have adopted the World Intellectual Property Organization (WIPO) Copyright Treaty. The treaty was ratified on 14 December 2009 and came into effect on 14 March 2010.

The European Union and Luxembourg have adopted the World Intellectual Property Organization (WIPO) Performances and Phonograms Treaty. The treaty was ratified on 14 December 2009 and came into effect on 14 March 2010.

The Directive 2016/943 on the protection of undisclosed know-how and business information (trade secrets) is key in harmonising national laws concerning trade secrets.
The Law of 26 June 2019 on Trade Secrets (the Trade Secrets Act) implements into Luxembourg law the EU Directive No 2016/943 of 8 June 2016 on the protection of trade secrets against their unlawful acquisition, use and disclosure. The Law provides a legal definition of “trade secrets”, which was until now only defined by the courts. The Trade Secrets Law fills a gap for businesses for which trade secrets have significant commercial value but do not satisfy the conditions to be protected under intellectual property law or are not registered as an industrial property title (on a voluntary basis) because of their confidential nature.

Art. 85 of the Utilities Directive (2014/25/EU) contains provisions allowing contracting public entities to reject foreign goods not covered by any EU international commitments from its tender procedures. In these cases, a tender submitted for the award of a supply contract may be rejected where the proportion of the products originating in third countries exceeds 50% of the total value of the products constituting the tender (Art. 85.2). Additionally, in cases of equivalent offers, the provisions provide for a preference for European tenders and tenders covered by EU's international obligations. In practice, this possibility has rarely been used.
In Luxembourg, the Directive has been transposed with Art. 147 of the Law on Public Procurement.

Art. 62 of the Law on Public Procurement states that the contracting authorities shall grant public procurement participants of countries with which Luxembourg or the EU has international commitments (through the Government Procurement Agreement and other international conventions) treatment no less favourable than that accorded to participants from the European Union. Thus, equal treatment is not granted to operators from other countries.

It is reported that there are no specific restrictions on foreign ownership or control and no sectoral limitations. The country conducts a general review of foreign investments, similar to that applied to domestic investments.