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On 14 June 2023, the Administrative Tribunal (the "Tribunal") ruled on whether the use of classes of shares can be considered as an abuse of law. The transaction challenged by the tax authorities...

The recent months have brought a variety of legislative changes impacting the real estate industry in Luxembourg, and further legal initiatives have been announced in draft bills.

The Luxembourg legislators and administration have brought several legislative changes impacting the real estate industry in Luxembourg, and further legal initiatives have been announced in draft bills.

Luxembourg has several forms of entities with separate legal personality. Businesses generally incorporate an entity with limited liability set up in one of the following forms...