EU Startup and Scaleup Strategy | “Choose Europe to Start and Scale”
On 28 May 2025, the European Commission adopted its EU Startup and Scaleup Strategy (the “Strategy“) – a coordinated EU-level framework designed to support the creation, growth and internationalisation of innovative startups and scaleups. The Strategy sets out 26 legislative, regulatory and financial measures intended to transform Europe into a global leader in tech-driven entrepreneurship. The Strategy in …
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Gender balanced boards | Luxembourg moves to implement “Women on boards” Directive
Gender balanced boards | Luxembourg moves to implement “Women on boards” Directive Mar 31, 2025 – The long-awaited transposition into Luxembourg law of Directive (EU) 2022/2381 on improving the gender balance among directors of listed companies and related measures (the “Directive”) is now on track. Draft law No.8519 setting a quantitative target for gender balance among directors of …
Luxembourg RCS I Filing formalism: substantial changes and a new filing framework to be implemented as of 12 November 2024
Nov 04, 2024 – Filings with the Luxembourg Trade and Companies Register (“RCS”) must observe new substantial requirements and formalities as of 12 November 2024 (the “Implementation Date”). Change of format of the RCS filing forms from offline PDF to online HTML In order to address the practical issues associated with the PDF format of the RCS filing forms that are …
Draft Law 8590 | Carried interest tax regime overhaul
Jul 25, 2025 – On 24 July 2025, Draft Law No 8590 was submitted to the Luxembourg Parliament (Chambre des Députés) intending to update and render more attractive the tax regime for carried interest granted to managers of alternative investment funds (“AIF”). The proposed changes aim at attracting more front office employees to Luxembourg by …
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Transposition of the Mobility Directive | A review
Apr 16, 2025 – Introductory notes The entry into force, on 2 March 2025, of the law of 17 February 2025 (the “Law”) transposing in the Grand Duchy of Luxembourg Directive (EU) 2019/2121 of the European Parliament and the Council of 27 November 2019 on cross-border conversions, mergers and divisions (the “Mobility Directive”) entails important changes in the Luxembourg …
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Luxembourg Law of 7 August 2023 on business continuation and modernisation of Bankruptcy Law | Recent case law developments
Apr 19, 2024 – Following the entry into force of the Luxembourg law of 7 August 2023 on business continuation and modernisation of bankruptcy law (the “Law”) on 1 November 2023, the Luxembourg courts have handed down several decisions clarifying the scope of application of judicial reorganisation proceedings, the new debtor-in-possession restructuring proceedings introduced by …
Key changes in the Luxembourg tax landscape for 2025
Jan 30, 2025 – Significant changes have taken place in the Luxembourg tax landscape in the course of the year 2024, as demonstrated by the intense legislative activity until the last days of 2024, with several measures taking effect as from fiscal year 2025, as summarised below. Corporate taxpayers Corporate income tax reduction by 1% bringing …
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Bill to amend the law of 29 August 2008 on the free movement of persons and immigration: between the desire for integration and the need to manage migratory flows
Jul 29, 2025 – Bill No 8586 amending the law of 29 August 2008 on the free movement of persons and immigration (the “Bill“) was submitted to the Chamber of Deputies on 21 July. The Bill aims to transpose into national law Directive (EU) 2024/1233 of the European Parliament and of the Council of 24 …
Hague 2019 Convention | Entry into force in the UK and Luxembourg Draft Law to amend New Code of Civil Procedure
Jun 30, 2025 – On 1 July 2025, the Hague Convention of 2 July 2019 on the Recognition and Enforcement of Foreign Judgments in Civil or Commercial Matters (the “Hague 2019 Convention”) will enter into force in the United Kingdom. The Contracting States include all EU Member States (except Denmark), Ukraine, Uruguay, and the United Kingdom. …
AML/CFT | The EU Comprehensive Package: essential takeaways
Jul 10, 2024 – On 19 June 2024, the European Parliament and Council published the new anti-money laundering and countering the financing of terrorism (“AML/CFT”) package – an extensive reformative legislative package – that consists of three main legal texts: Regulation (EU) 2024/1624 of 31 May 2024 aimed at preventing money laundering and terrorist financing (“ML/TF”), commonly known as the EU AML Single Rulebook (“AMLR”). This regulation will …
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