116 results found

On 19 June 2024, the European Parliament adopted Directive 2024/1619, known as the sixth Capital Requirements Directive (CRD VI), which was introduced by the European Commission almost three years ago, on 27 October 2021.

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.

Luxembourg has introduced a new law allowing founders of private limited liability companies (SARLs) to defer the cash payment of the EUR 12,000 minimum share capital for up to 12 months following incorporation. This legislative change addresses the practical challenge of opening bank accounts before incorporation, enabling businesses to launch quickly without immediate funding requirements while maintaining statutory minimum capital safeguards.

On 23 June 2025, the Council adopted its position on simplifying sustainability reporting and due diligence requirements under the CSRD and CSDDD.

In the European Union's (EU) policy context, sustainable finance is understood as finance to support economic growth while reducing pressures on the environment to help reach the climate and environmental objectives...

Bill No. 8627, transposing the sixth Capital Requirements Directive 2024/1619 (CRD VI), introduces several changes to the suitability assessment framework for members of the management bodies...

Soparfi est une société de participation financière au Luxembourg.

Luxembourg has implemented new gender balance requirements for listed company boards, mandating that at least 33% of all director positions be held by the under-represented sex by June 30, 2026.

Although political sentiment against mandatory sustainability reporting by business entities has grown in Europe (similar to the anti-ESG backlash in the United States)...

Luxemburg, als europäisches Zentrum der Finanzwirtschaft, bietet internationalen Akteuren bekanntlich eine Vielzahl an Möglichkeiten, um ihre Wünsche in Einklang mit den regulatorischen Bestimmungen umzusetzen.

On 16 December, the EU Parliament formally adopted the Omnibus I text, amending the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).

Is there any statutory duty to implement net zero business strategies...

In this new edition, Luther S.A. Partners Bob Scharfe and Selim Souissi along with Senior Associate Marion Lanne, and Assciate Maeva N'Zogho, provide an in-depth analysis of the main corporate governance requirements and duties in Luxembourg.