Environmental Law 2025

LUXEMBOURG Law and Practice Contributed by: Nathalie Prüm-Carré, Inès Goeminne and Georges Gratia Elvinger Hoss Prussen Contents 1. Regulatory Framework and Law p.286 1.1 Environmental Protection Policies, Principles and Laws p.286 2. Enforcement Authorities and Mechanisms p.287 2.1 Regulatory Authorities p.287 2.2 Co-Operation p.287 3. Environmental Protections p.287 3.1 Protection of Environmental Assets p.287 3.2 Breaching Protections p.287 4. Environmental Incidents and Permits p.288 4.1 Investigative and Access Powers p.288 4.2 Environmental Permits/Approvals p.288 4.3 Regulators’ Approach to Policy and Enforcement p.288 4.4 Transferring Permits/Approvals p.288 4.5 Consequences of Breaching Permits/Approvals p.289 5. Environmental Liability p.289 5.1 Key Types of Liability p.289 5.2 Liability for Historical Environmental Incidents or Damage p.289 5.3 Key Defences p.289 6. Corporate Liability p.289 6.1 Liability for Environmental Damage or Breaches of Environmental Law p.289 6.2 Environmental Taxes p.290 6.3 Incentives, Exemptions and Penalties p.290 6.4 Shareholder or Parent Company Liability p.290

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Luxembourg City

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10. Civil Liability p.291 10.1 Civil Claims p.291 10.2 Exemplary or Punitive Damages p.291 10.3 Class or Group Actions p.291 10.4 Landmark Cases p.292 11. Contractual Agreements p.292 11.1 Transferring or Apportioning Liability p.292 12. Contaminated Land p.292 12.1 Key Laws Governing Contaminated Land p.292 12.2 Clearing Contaminated Land p.292 12.3 Determining Liability p.292 12.4 Proceedings Against Polluters p.292 12.5 Investigating Environmental Accidents p.293 13. Climate Change and Emissions Trading p.293 13.1 Key Policies, Principles and Laws p.293 13.2 Targets to Reduce Greenhouse Gas Emissions p.293 14. Asbestos and Polychlorinated Biphenyls (PCBs) p.294 14.1 Key Policies, Principles and Laws Relating to Asbestos and PCBs p.294 15. Waste p.294 15.1 Key Laws and Regulatory Controls p.294 15.2 Retention of Environmental Liability p.294 15.3 Circular Economy Requirements p.294 15.4 Rights and Obligations Applicable to Waste Operators p.295 16. Environmental Disclosure and Information p.295 16.1 Disclosure and Reporting Requirements p.295 16.2 Public Environmental Information p.295 16.3 Corporate Disclosure Requirement p.296 16.4 Green Finance p.296 17. Transactions p.296 17.1 Environmental Due Diligence p.296 17.2 Disclosure of Environmental Information p.296 17.3 Key Issues in Environmental Due Diligence p.296

6.5 ESG Requirements p.290 6.6 Environmental Audits p.290 7. Personal Liability p.291 7.1 Directors and Other Officers p.291 8. Insurance p.291 8.1 Environmental Insurance p.291 9. Lender Liability p.291 9.1 Financial Institutions/Lenders p.291 9.2 Lender Protection p.291

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