842 results found

What does the "domiciliation" of a holding mean in Luxembourg? Is domiciliation sufficient to guarantee that the company has substance?

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 ...

Our last posts presented the expectations of ESMA regarding the new IFRSs (IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers, and IFRS 16 Leases).

The European market for sub-investment grade corporate credit is now well established. This has been driven in large part by the ongoing move towards direct lenders as a growing source of debt financing.

On 5 February 2024, the European Parliament (the Parliament) and the Council of the European Union (the Council) reached a provisional agreement on the EU Commission's...

Loyens & Loeff New York regularly publishes "Snippets" on various EU tax and legal topics. This Snippet discusses the implementation of the EU Mobility Directive...

符合条件的澳大利亚和中华人民共和国公司现在能够在跨境基础上向卢森堡的专业客户和合格交易对手提供跨境投资活动或投资服务及配套服

US private fund sponsors trend towards the use of Luxembourg access points in their fund complexes to tap into the EU investor market. Such an access point qualifies from an EU regulatory perspective...

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

Since the Covid-19 pandemic continues to impact the good governance of legal entities, the Luxembourg Government decided to extend for the second time...

In a communication of 18 March 2020, the Luxembourg Business Registers ("LBR") extended by 4 months the period for the filing of the 2019 annual accounts.

In a pending case against Luxemburg Business Registers, the Luxembourg District Court submitted a referral to the Court of Justice of the European Union (CJEU) requesting a preliminary ruling on the

On 8 April 2022, Bill of Law 7989 amending the Law of 2 September 2011 regulating the access to the professions of craftsman, merchant, manufacturer and certain liberal professions...

On 26 February 2019 the Grand Chamber of the CJEU rendered 2 judgments regarding the non-application of the Parent Subsidiary Directive and the Interest and Royalties Directive in case of fraud or abuse...

In a commercial judgment of 13 July 2022, the District Court of Luxembourg-City had the opportunity to rule on the causal link between rental damages and the failure to comply with the completion...

You will find below the publication of the latest update of the English translation of the legislation relating to commercial companies authored by Partner Philippe Hoss, who published the first