842 results found

In a notable decision by the Luxembourg Administrative Court on 9 August 2023 (n. 47.826C), key clarifications on shareholding value assessments were made.

On 4 June 2024, the Luxembourg Tax Authorities released administrative circular L.I.R. n° 159/2, offering important guidance on the issuance of residence certificates to Luxembourg family wealth management companies ...

A draft bill to amend the law of 11 May 2007 on the Luxembourg « SPF» has been introduced on 15 July in order to comply with the principles of both the Treaty on the Functioning of the European Union and the Agreement on the European Economic Area (EEA).

On 29 January 2025, the Luxembourg tax authorities issued Circular L.I.R. n° 164/1, replacing the previous circular dated 23 March 1998.

On 5 July 2018, the CJEU released a welcome decision in the Marle Participations case concerning the deduction of input VAT by a holding company on costs incurred in relation to acquisitions and sales of shares...

Some fintech companies have pure disruption on their minds. They have established cross-border services, they've found business models that seem nearly frictionless ...

Vous trouverez ci-dessous une version à jour de la loi du 10 août 1915 concernant les sociétés commerciales consolidée sous la direction de Me Philippe Hoss.

The European Commission (the Commission) has recently submitted a communication to the attention of the European Securities and Markets Authority (ESMA) proposing certain amendments...

The European Securities and Markets Authority ("ESMA") together with the European national accounting enforcers, including the Commission de Surveillance du Secteur Financier ("CSSF")...

2019 was a busy year, not least in respect of legal and regulatory changes that may impact your business. We are pleased to provide you with an overview of the major legal and regulatory...

The European Parliament calls for greater transparency and regulation of third-party litigation funding (TPLF) in the EU.

On 22 September 2020, the draft law n°7673 providing measures concerning the holding of meetings of companies and other legal entities was voted by the Luxembourg Parliament (the "Law n°7673").

Before the 2016 reform of the Luxembourg company law, only the shareholders' meeting deciding by a simple majority (or possibly the board itself) has the authority to decide on actions...

On 23 September 2023, the law of 21 April 1928 on non-profit associations and foundations was repealed and replaced by the brand-new law of 7 August 2023.

Arendt Case Review is a newsletter designed by Arendt Litigation Group to inform you about recent decisions of the Luxembourg and/or European courts.

Owning a business is a risky proposition. It demands time, entails a bolstered attitude and mindset, and requires skills in calculating and strategizing risk management.

In the context of the COVID-19 pandemic resurgence in Luxembourg, the measures implemented into Luxembourg law in order to adapt corporate governance rules to the social distancing requirements...

With the adoption of IFRS 3 Business Combinations in 2004, the International Accounting Standards Board (IASB) abolished the amortization of goodwill