ArticleBill Of Law To Modernise The Insurance SectorIt also describes the cooperation between the CAA and the upcoming Motor Insurance Insolvency Fund.LuxembourgInsuranceCMS Luxembourg
ArticleNon-Deductibility Of Interest And Royalties Due Or Paid To Related Enterprises In Non-Cooperative JurisdictionsOn 30 March 2020, the Luxembourg finance minister introduced a bill ("the bill") aimed at implementing European Union (EU) recommended preventive measures.LuxembourgTaxNautaDutilh Avocats Luxembourg
ArticleUpdate On The VAT Treatment Of Directors' FeesOn 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)...LuxembourgTaxNorton Rose Fulbright Hong Kong
ArticleEuropean Directive On Cross-Border Conversions, Mergers And Divisions Has Been AdoptedOn 27 November 2019, the Directive on cross-border conversions, mergers and divisions was adopted by the European Parliament ...European UnionCorporate/Commercial LawLoyens & Loeff
ArticleProposal For The Directive "HOT"On 12 September 2023, the European Commission published a proposal for a new directive "Head Offices Tax System" ("HOT Proposal") aiming at creating a simplified tax system for small to medium-sized enterprises ("SMEs")...European UnionTaxELVINGER HOSS PRUSSEN, société anonyme
ArticleVAT CornerAs 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.European UnionTaxELVINGER HOSS PRUSSEN, société anonyme
ArticleAdministrative Dissolution Without LiquidationThe new procedure, which came into force on February 1, 2023, speeds up the removal of "empty shells" companies from the Luxembourg Trade and Companies Register, with the aim to reduce length and costs.LuxembourgCorporate/Commercial LawCMS Luxembourg
ArticleAdministrative Dissolution Without Liquidation Now Possible In LuxembourgOn 18 October 2022, the Luxembourg Parliament passed a law (the "Law") introducing an administrative proceeding by which a company may be dissolved without liquidation...LuxembourgCorporate/Commercial LawArendt & Medernach
ArticleConfidentiality Prevails: CJEU Upholds Lawyer-Client Privilege In Tax And Company Law MattersOn 26th September 2024, the Second Chamber of the Court of Justice of the European Union (the "CJEU"), in Case C‑432/23, ‘F SCS and Ordre des Avocats du Barreau de Luxembourg v Administration...LuxembourgCorporate/Commercial LawGanado Advocates
ArticleESG In The Banking Sector - CSSF Review On Diversity In Management Bodies Of Credit InstitutionsOn 10 October 2023, the Commission de Surveillance du Secteur Financier (CSSF) published the outcome of an investigation (CSSF Review) launched in April 2023 on diversity...LuxembourgCorporate/Commercial LawArendt & Medernach
ArticleESG - Omnibus Package I CSRD & Taxonomy ChangesOn 26 February 2025 the European Commission published a new package of proposals to simplify and reduce the reporting requirements under Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy (EUT), and the Corporate Sustainability Due Diligence Directive (CSDDD), the Omnibus package.LuxembourgCorporate/Commercial LawBSP
ArticleFamily Business Problems And Where To Find ThemFamily businesses, when considered a sector unto themselves, are somewhat strange beasts: rather than being united by an activity, a regulator, or a product type, what unites them is how they're made up. LuxembourgCorporate/Commercial LawKPMG Luxembourg
ArticleGet Ready For PCN 2020 few days ago, Luxembourg's Council of Government approved a draft of the Grand-Ducal Regulation (GDR) that would determine the content of the new Luxembourg Standard Chart of Accounts (PCN).LuxembourgCorporate/Commercial LawKPMG Luxembourg
ArticleHow To Comply With Luxembourg's New Administration Filing RulesThe Luxembourg Business Register (LBR) is looking to speed up its RCS registration process by replacing PDF forms with a new HTML version that can be completed directly online. LuxembourgCorporate/Commercial LawOcorian
ArticleLuxembourg's One-Euro Company Provides Major Incentive For EntrepreneursLuxembourg's law of July 23, 2016, which came into force on January 26, 2017, creates an incentive for entrepreneurs to establish a business in the grand duchy by introducing...LuxembourgCorporate/Commercial LawChevalier & Sciales
ArticleLuxembourg Corporate Law Reform Enhancing Flexibility In The Incorporation Of Private Limited Liability Companies Now In EffectLuxembourg has introduced a new law allowing private limited liability companies (SARLs) to defer payment of their minimum share capital for up to 12 months after incorporation, fundamentally changing the previous requirement...LuxembourgCorporate/Commercial LawDechert
ArticleLuxembourg Corporate Law Reform To Enhance Flexibility In The Incorporation Of Private Limited Liability CompaniesDraft Bill No. 8669¹ (the Draft Bill), introduced to the Luxembourg Parliament at the end of 2025, proposes amendments to the Luxembourg law of 10 August 1915 on commercial companies by...LuxembourgCorporate/Commercial LawDechert
ArticleLuxembourg Register Of Beneficial Ownership's Online Access Suspended Following ECJ Decision – The FactsThe Luxembourg Register of Beneficial Ownership's online access has been suspended following the European Court of Justice's declaration that the Fifth Directive (EU) 2018/843...LuxembourgCorporate/Commercial LawOgier
ArticleNew Luxembourg Law Eliminating Certain Inconsistencies And Uncertainties In The Law On Commercial CompaniesOn 19 July 2023, a new law was adopted by Luxembourg Parliament that eliminates certain inconsistencies or uncertainties in the law dated 10 August 1915...LuxembourgCorporate/Commercial LawLuther Luxembourg S.A.