In Luxembourg, the law of 8 June 1999 on supple-mentary pension schemes gives companies the choice between establishing a domestic and an external supplementary pension scheme. Both of them are complementary to the benefits provided by statutory social security on retirement, death, disability or survivor’s pensions. According to Article 5 of the Law of 8 June 1999, companies that offer one of the two schemes are required to establish a pension scheme regulation. The regulation must be submitted to the competent authority, which is the General Inspectorate of Social Security (Inspection générale de la sécurité sociale). Under Article 30 of the Law of 8 June 1999, this authority is entitled to request additional information in order to perform its mission. This article did not, however, specify the nature of this additional information and a Grand Ducal Regulation was therefore necessary and highly anticipated.