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.

It is reported that passive sharing of telecom infrastructure is not mandated by law, but it is practised in the mobile sector. Under Art. 44 of the Law on Electronic Communications Networks and Services, the regulator has the possibility of authorising the sharing and co-location of resources.
Directive 2014/61/EU (Art. 3.2) establishes that Member States shall ensure that, upon written request of an undertaking providing or authorised to provide public communications networks, any network operator must meet all reasonable requests for access to its physical infrastructure under fair and reasonable terms and conditions, including price, with a view to deploying elements of high-speed electronic communications networks. Such written request shall specify the elements of the project for which the access is requested, including a specific time frame.

It is reported that POST Luxembourg (formerly Entreprise des Postes et Télécommunications) is a wholly state-owned company. In addition, it is reported that LuxConnect is a wholly state-owned company. LuxConnect is a Luxembourg-based company that specialises in providing data centre and connectivity services. It operates as a national provider of ICT (Information and Communications Technology) infrastructure for Luxembourg's public and private sectors.

It is reported that there is no requirement for functional separation for operators with significant market power. However, accounting separation is required in certain cases, e.g. if annual turnover exceeds 50 Million Euros for the activities related to the operation of electronic communication networks and services.

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. 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.

The Luxembourg Act of 14 July 2023, which establishes a new foreign direct investment (FDI) regime, applies to investments in critical sectors such as telecommunications, data processing/storage, and media (Art. 2) by investors from outside the European Economic Area (foreign investors). These investments allow foreign investors to exercise direct or indirect control over entities established under Luxembourg law. According to Art. 3, any investment subject to this FDI regime must be notified to the Ministry of the Economy and receive authorisation before implementation.
Control is considered acquired when a foreign investor meets any of the following thresholds: holding 25% of the voting rights in the Luxembourg entity; holding a majority of the voting rights of shareholders or partners, with multiple notifications required for multi-stage acquisitions; having the right to appoint or remove the majority of board members while being a shareholder or partner; or controlling a majority of voting rights through agreements with other shareholders or partners.
The FDI Law also classifies as critical any research, production, or supplementary activities that could provide access to sensitive information or locations directly related to these sectors.

Art. 83 of the Law of July 20, 1992, on the Changes in the System for Patents for Invention (so-called Patent Act), establishes a local representation requirement for applicants without domicile or headquarters in the territory of the European Union.