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.

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.

Telecom service providers are required, pursuant to Art. 116 of the Law on electronic communications networks and services to collect the personal data of customers of a prepaid service. The provider shall collect the surname, first name, place of habitual residence, place and date of birth of the person. Additionally, the provider shall collect the type, country of issue and number of the person's identity document, as well as a copy of that identity document. In the case of a legal person, the business name, address of place of business and the identity of the person acting as a legal representative must be collected. For both legal and natural persons, the type of service, call number, and - if a SIM card is used, the number of the SIM card is also collected.

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.

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.