New bill of law 8735 completing the transposition of Directive (EU) 2019/1023: another step toward digitalisation of insolvency proceedings

On 23 April 2026, Bill of Law No 8735 (the “Bill”) was submitted to the Parliament of the Grand Duchy of Luxembourg. 

What is the purpose of the Bill?

The Bill aims at finalising the transposition into Luxembourg law of Directive (EU) 2019/1023 of the European Parliament and of the Council of June 2019 on restructuring and insolvency proceedings, which occurred pursuant to the modernisation law dated 7 August 2023 (the “Modernisation Law”), except for Article 28 relating to the use of electronic means of communication.

While Article 28 has been to date partially transposed in Luxembourg¹ enabling the filing of claims, the submission of restructuring plans or the notifications to creditors electronically, the legislator takes another step toward digitalisation and the simplification of processes in insolvency-related procedures.

Indeed, and pursuant to the Bill, it will now be possible to lodge challenges and appeals in procedures concerning restructuring, insolvency and discharge of debt by use of electronic means of communication.

How will that be addressed in existing legislation?

More specifically, the Bill proposes to amend the Luxembourg commercial code as well as the Modernisation Law through the introduction of two new parallel articles pursuant to which:

• the parties will be able to perform the lodging of challenges and appeals, as well as the filing of motions by email, in connection with insolvency and restructuring proceedings, respectively;
• where a specific deadline applies to the submission, it may be received by the court clerk’s office until midnight on the day of expiration;
• the acknowledgment of the receipt will be made by email; and
• registrations and filings may only be validly made through the registry’s email addresses previously designated and made public by the judicial authorities, to ensure the reliability of electronic communications and guarantees that the documents transmitted are effectively received by the competent authority.

Key takeaways for practitioners 

This increased digitalisation of insolvency and restructuring procedures reflects the intention of the Luxembourg legislator to further reduce the length of procedure as well as facilitating the better participations of parties into proceedings. 

By embedding digital tools into restructuring and insolvency proceedings, the proposed amendments will hence contribute to a structural modernisation of the judicial system, aligned with EU requirements and market expectations.

In a nutshell, this initiative is expected to streamline the application process, making it faster and more efficient for practitioners.

Next step for Luxembourg

This Bill will now go through the Luxembourg legislative procedure, keeping in mind that pursuant to the aforementioned directive, the transposition of Article 28 shall be adopted and published by 17 July 2026.