Regulatory Concerns Within Corporate Governance (Video)

On 5 January 2023, the Corporate Sustainability Reporting Directive (CSRD) entered into force. The purpose of the CSRD is to extend the scope of application of non-financial reporting.

The Luxembourg Business Registers has issued new guidance requiring entities held by fiducies, trusts, or foundations to look through these structures when determining beneficial ownership for registration purposes. This circular introduces significant changes to how beneficial owners must be identified and reported, aligning Luxembourg's approach with upcoming EU regulations and potentially requiring many entities to review and amend their existing registrations.

In a decision dated 25 March 2026 (45846a), the Luxembourg Administrative Tribunal (Tribunal administratif - the "Court") confirmed that the repayment of a share premium to shareholders, without a concurring reduction of share capital, is subject to a potential 15% withholding tax.

ESG Comparative Guide for the jurisdiction of Luxembourg, check out our comparative guides section to compare across multiple countries

In a world of ever-growing complexity and uncertainty in regard to business operations, the importance of a dependable supply chain cannot be overstated.

Elvinger Hoss Prussen publishes an enhanced version of the regulations governing the RBO, comprising the original French version of the Luxembourg Law of 13 January 2019

Draft Bill No. 8669¹ (the Draft Bill), introduced to the Luxembourg Parliament at the end of 2025, proposes amendments to the Luxembourg law of 10 August 1915 on commercial companies by...

Yesterday, the law of 17 February 2025 (the "New Law") transposing the Directive (EU) 2019/2121 of the European Parliament and of the Council of 27 November 2019 (the "Mobility Directive")...

In this Eyes on ESG video, Rocco Mezzatesta, Manager in our ESG & Sustainability team, explains the key changes following the EU Parliament's approval of the Omnibus proposal, providing clarity after a year of updates.

Following an initial proposal on gender balance on company boards submitted by the European Commission ten years ago and numerous positions by ...

Directive (EU) 2019/1152 on transparent and predictable working conditions in the European Union (Directive) aims to "improve working conditions by promoting more transparent...

On 6 March 2024, the EU Commission wrote to ESMA commenting on the draft regulatory technical standards (RTS) for Regulation (EU) 2015/760 on European long-term investment funds (ELTIFs)...

A new law significantly eases the work and residence conditions for highly qualified workers who are third-country nationals.

In this Eyes on ESG video, Rocco Mezzatesta, Manager in our ESG & Sustainability team, explains the key changes following the EU Parliament's approval of the Omnibus proposal, providing clarity after a year of updates.

On 23 August 2018, the Luxembourg supervisory authority of the financial sector, the CSSF, published a new circular, Circular 18/697 (the "Circular"), which is addressed to Luxembourg credit institutions ...

The Luxembourg Accounting Standards Board (Commission des Normes Comptables - CNC) issued Q&A CNC 25/036 today, which replaces Opinion CNC 09/002.

On 10 July 2019, the Luxembourg parliament adopted the final text of the bill of law (the "New Law") implementing into Luxembourg domestic law the provisions of Directive.

Bill of law 8669 was submitted to Parliament yesterday to authorise the deferral of payment of the minimum share capital for private limited companies (SARLs)...

The EU Commission published several answers concerning the amended Regulation (EU) 2015/760 (ELTIF Regulation) and thereby clarified a number of questions raised by national competent authorities...

On 16 December 2024, the Council of the EU adopted its fifteenth package of restrictive measures against Russia, which supplements those discussed in our previous newsflashes.