The Role Of Independent Directors In 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.

Vous trouverez ci-dessous une version à jour de la loi du 10 août 1915 concernant les sociétés commerciales dans sa version en vigueur au 24 décembre 2021.

In the Brasserie Nationale and Munhowen judgment of 2 July 2025,(1) the General Court of the EU confirms that mergers below EU thresholds...

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

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.

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

Vous trouverez ci-dessous une version à jour de la loi du 10 août 1915 concernant les sociétés commerciales dans sa version en vigueur au 16 août 2021.

Luxembourg is set to modernize its corporate law by allowing founders of private limited liability companies (SARLs) to defer payment of the minimum share capital for up to 12 months after incorporation. This reform eliminates the requirement for pre-incorporation bank accounts while maintaining robust anti-money laundering safeguards, potentially accelerating company formation and enhancing Luxembourg's competitiveness in fund and investment structuring.

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 the Brasserie Nationale and Munhowen judgment of 2 July 2025,(1) the General Court of the EU confirms that mergers below EU thresholds...

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

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)...

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.

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.

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

There are 'critical' moments when VAT implications need to be managed.

The budget bill introduces several tax measures in favour of social equity aiming to address the impact of the COVID-19 pandemic and support a sustainable recovery.

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 ...