According to the Commercial Code, Book I, Art. 8, the books, accounts and supporting documents relating to offices and branches of foreign firms based in Luxembourg must be kept in Luxembourg. Accounting documents may be kept either in electronic format or in paper format.

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.

It is reported that the l'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.

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 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 specializes in providing data center 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 passive sharing of telecom infrastructure is not mandated by law, but it is practiced in the mobile sector. Under Art. 44 of the Law on Electronic Communications Networks and Services, the regulator has the possibility of authorizing 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 has the obligation to 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.

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.

Luxembourg has ratified the World Intellectual Property Organization (WIPO) Performances and Phonograms Treaty.

Luxembourg has ratified the World Intellectual Property Organization (WIPO) Copyright Treaty.

Luxembourg is a party to the Patent Cooperation Treaty (PCT).

There is no general principle for the use of copyright protected material comparable to the fair use/fair dealing principles. Directive 2001/29/EC defines an optional, but exhaustive set of limitations from the author´s exclusive rights under the control of the “three-step test” in line with the Berne Convention that establishes three cumulative conditions to the limitations and exceptions of a copyright holder’s rights. The Directive has been transposed by Member States with significant freedom.
The Law on Copyright, Related Rights and Databases implements the EU copyright directive. Section 2 provides for a closed list of exceptions to the author’s copyrights under certain conditions. These exceptions include education purposes, private use, caching, press information and parody.

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 nor headquarters in the territory of the European Union.

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.

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.

Lithuania has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Commerce.