On September 30, 2016, the VAT authorities confirmed that VAT shall apply to directors' fees.

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...

The case involved TP, a lawyer and member of the board of directors of several Luxembourg public limited companies. In his role as member of the board, he made decisions relating to the accounts...

A new law was published on 30 June 2021 (the Law); this aims to maintain flexible corporate governance measures until 31 December 2021...

The Luxembourg District Court has recently rendered a judgment clarifying, amongst others, the conditions to be met to validly bring a minority action against the management of a Luxembourg company ...

On 21 December 2023, the Court of Justice of the European Union (CJEU) rendered a decision (case C‑288/22 TP vs. Administration de l'enregistrement, des domaines et de la TVA)...

As part of the measures to combat inflation, the Law of 26 October 2022 provides for a temporary reduction in Luxembourg VAT rates that will be effective from 1 January 2023 to 31 December 2023.

On 30 September 2016, the Luxembourg VAT authorities released the long-awaited Circular on the VAT treatment applicable to directors' fees.

On 13 July 2023, the Advocate General ("AG") Kokott of the Court of Justice of the European Union ("CJEU") issued her opinion in the case C-288/22 TP (the "TP Case") on the VAT status of independent directors.

The EU Directive 2019/1151, which modifies Directive 2017/1132 regarding the use of digital tools and processes in company law...

Based on article 32(4) of the Luxembourg Constitution, our Government has on 18 March 2020 declared a state of emergency for a period of three months.

Substance regulations in Luxembourg are becoming increasingly stringent and one ongoing issue of concern is the level of scrutiny applied to directorship mandates.

On 17 December 2021, a new law aiming to maintain flexible corporate governance measures in Luxembourg until 31 December 2022 was published (the Law).

Starting on 12 November 2024, the Luxembourg Business Registers (LBR) will introduce new filing requirements for natural persons associated with entities registered in the Luxembourg Trade and Companies Register (RCS).

On 24 November 2023, the bill of law No. 8342 (the "Bill") on the use of digital tools and processes in company law aimed at amending...

Die EU-Richtlinie 2022/2381 „Women on Boards" (die „Richtlinie") ist mittlerweile offiziell in Kraft getreten, da die Mitgliedstaaten bis zum 28. Dezember 2024 Zeit hatten, um sie in nationales Recht umzusetzen.

La directive européenne 2022/2381 « Women on Boards » (la « Directive ») est officiellement entrée en vigueur étant donné que les États membres avaient jusqu'au 28 décembre 2024 pour la transposer en droit national.

With the deadline for national implementation set at 28 December 2024, listed companies have until 30 June 2026 to achieve the quotas set by the EU Women on Boards Directive.

On 23 August 2018, the CSSF issued Circular 18/698 addressed to Luxembourg based Investment Fund Managers (UCITS Managers and AIFMs including self-managed UCITS/AIF) setting out...