We can witness a growing trend to appoint independent directors to the board of companies > learn more about the webinar and register.

Today, it is clearer than ever how interconnected we are in the global economy.

Luxembourg has introduced a significant reform allowing founders to defer the EUR 12,000 minimum share capital payment for private limited liability companies (SARL) for up to 12 months after incorporation. This change eliminates the need for upfront bank account opening and capital contribution, enabling faster company formation and immediate business operations while maintaining shareholder liability for unpaid capital.

Another part of Luxembourg's reform bill details changes to the board of directors in respect to managers.

By the end of 2021, many companies in Luxembourg will need to have appropriate protocols in place to facilitate whistleblowing.

In this 30-min webinar, our CMS experts, Pawel Hermelinski, Cédric Dvoratchek and Kornelia Krajewska discussed of the concepts of permanent representative and liquidator's representative...

The Luxembourg VAT treatment applicable to directors' fees has been the subject of numerous discussions and press articles for the last few weeks.

US fund managers establishing Luxembourg special limited partnerships face critical decisions about board composition and liability exposure.

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

n its judgment, the District Court (Tribunal d'arrondissement) followed the reasoning of the CJEU by analysing the conditions for a taxable person to fall within the scope of VAT.

Following the Court of Justice of the European Union (CJEU)'s ruling of 21 December 2023 in case C-288/22, the Luxembourg VAT authorities published on 15 January 2024 a newsletter...

The European Court of Justice, rendered on 21 December 2023, a decision regarding the classification of directors' activities within the framework of Luxembourg VAT law.

In light of the COVID-19 crisis, a Grand Ducal Regulation was published on 25 March 2020 (the Regulation) that suspends certain procedural deadlines applicable...

On 1 October 2021, the Luxembourg Business Register ("LBR") issued a public notice detailing a new set of rules regarding the filing process with the Luxembourg Trade and Companies Register ("RCS").

On December, 9th 2016, the European Parliament published an informal agreement reached by European Parliament, Council and Commission negotiators on shareholders' right to vote on directors' pay.

On 22 September 2020, the draft law n°7673 providing measures concerning the holding of meetings of companies and other legal entities was voted by the Luxembourg Parliament (the "Law n°7673").

Before the 2016 reform of the Luxembourg company law, only the shareholders' meeting deciding by a simple majority (or possibly the board itself) has the authority to decide on actions...

Arendt Case Review is a newsletter designed by Arendt Litigation Group to inform you about recent decisions of the Luxembourg and/or European courts.

While the Grand-Duchy of Luxembourg has generally considered since the Circular n°781 of 30 September 2016 (Activities of company directors) that activities performed by a director of a legal...

Recent judgments from the Court of Justice of the European Union (CJEU) and the Luxembourg District Court have clarified VAT obligations...