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Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. In this snippet, we discuss the governance and control of Luxembourg asset acquisition vehicles.

The business combination, referred to as a process of "de-SPACing", is the third transaction of its type in Luxembourg.

A Luxembourg SICAR (Société d'investissement en capital à risque) is a tailor made investment vehicle for private equity and venture capital. A SICAR is formed to combine attractive tax status...

Luxembourg is redefining the private capital landscape. From UCITS pioneer to Europe's leading hub for alternative funds, its regulatory agility, innovative fund structures...

Over the years, Luxembourg has successfully established itself as a leading global centre for private equity...

Compared with a typical research and development cycle the acquisition of IP often requires less resources (time and money).

The European Commission has published a draft of its revised Merger Guidelines, representing the most significant overhaul of EU merger control in over two decades.

La loi du 21 avril 1928 sur les associations et les fondations sans but lucratif est maintenant abrogée, remplacée par la toute nouvelle loi du 7 août 2023 sur les associations sans but lucratif et les fondations.

In 2021, we believe that you, as in-house counsel, will have to deal with five main developments in the area of M&A.

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.

Luxembourg has always been a jurisdiction best known as a domicile for UCITS funds, but it has made remarkable progress to develop its alternative assets offering.

On 5 November 2020, ESMA published Guidelines on performance fees in UCITS and certain types of AIFs ("Guidelines") on its website in all EU official languages.

On 23 January 2025, the Luxembourg legislator has passed the first vote of the bill of law (n°8053) transposing the corporate law aspects of Directive (EU) 2019/2121 of 27 November 2019...

Although special purpose acquisition companies (SPACs) are not a new phenomenon, SPAC activity in the European Union has increased significantly since the beginning of this year.

Luther Luxembourg appointed accomplished lawyer Bob Scharfe as Managing Partner in January 2025. As a Luxembourger who studied in France, the US and the UK and worked as an associate for a large national law firm...

The growth of family offices in CEE reflects the global rise in family wealth, which is expected to continue. Across the region, their numbers have swelled. The factors behind this increase are varied.

Initially the secondaries market was considered as a niche in the private equity market. In recent years, secondary transactions have been increasingly seen by limited partners...