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  • Article

    BEFIT Proposal

    On 12 September 2023, the European Commission proposed the Business in Europe: Framework for Taxation directive, which lays down a new, single set of rules to determine the tax base...
    European UnionTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    International Tax Watch: Business Tax For The Coming Years

    On 18 May 2021, the European Commission ("Commission") of the European Union ("EU") published a communication on "Business Taxation for the 21st century ".
    European UnionTax
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

Soparfi : The Luxembourg Holding And Finance Company - Update January 2024

Fully developed infrastructure of financial services and support functions...
European UnionTax
ELVINGER HOSS PRUSSEN, société anonyme
ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    CoA Luxembourg, July 29, 2024, Order Concerning Service Of A Statement Of Claim, UPC_CoA_69/2024 & UPC_CoA_70/2024

    A defendant company in China or Hong Kong cannot be served a Statement of claim by email to a person who is not authorised to accept service. Neither can such service be made by public service...
    GlobalIntellectual Property
    Bardehle Pagenberg
    Bardehle Pagenberg
  • Article

    Luxembourg Government Declares State Of Emergency: Special Measures Applicable To Luxembourg Companies

    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.
    LuxembourgCoronavirus (COVID-19)
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    CBAM Implementation Package Published And Proposals For Future Expansion

    On 17 December 2025, the European Commission published a long-awaited suite of implementing legislation and guidance for its Carbon Border Adjustment Mechanism (which we recently covered...
    LuxembourgCorporate/Commercial Law
    CMS Luxembourg
    CMS Luxembourg
  • Article

    Corporate Sustainability Reporting Directive Update

    While the transposition process of Directive (EU) 2022/2464 as regards corporate sustainability reporting ("CSRD") is still ongoing in Luxembourg, the following is worthwhile noting for companies preparing to comply...
    LuxembourgCorporate/Commercial Law
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    Creation Of A Central Register Of Beneficial Owners Of Companies And Legal Entities

    This alert summarises future obligations to be met, potential penalties in case of non-compliance and how we can assist you.
    LuxembourgCorporate/Commercial Law
    Atoz Tax Advisers
    Atoz Tax Advisers
  • Article

    CSRD Update – What To Expect From The Final Version Of The Bill?

    On 26 November 2024, the State Council issued its latest opinion, retracting the formal objections it had previously raised against the amendments to Bill 8370...
    LuxembourgCorporate/Commercial Law
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Directorship In Luxembourg: Do You Have The Right Expertise On Board?

    Substance regulations in Luxembourg are becoming increasingly stringent and one ongoing issue of concern is the level of scrutiny applied to directorship mandates.
    LuxembourgCorporate/Commercial Law
    TMF Group BV
    TMF Group BV
  • Article

    Entry Into Force Of The New Law On Deferred Capital Payment For Luxembourg SARLs

    Luxembourg's new law allows SARLs to defer payment of the minimum €12,000 share capital for up to 12 months after incorporation, removing a significant barrier to rapid entity formation. The reform introduces governance safeguards including suspended voting rights for unpaid shares and annual disclosure requirements, while maintaining the minimum capital threshold and full subscription requirements.
    LuxembourgCorporate/Commercial Law
    Maples Group
    Maples Group
  • Article

    Law Of 5 May 2026 Transposing CRD VI In Luxembourg - Key Provisions And Practical Implications

    The Law of 5 May 2026 has been published in the Luxembourg Official Journal introducing amendments to the Luxembourg financial sector supervisory framework (Law).
    LuxembourgCorporate/Commercial Law
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    Long-awaited Modernisation Of The Securitisation Regime Arrives

    Luxembourg-based securitisation vehicles have long benefited from a successful, reliable and flexible regime, under the law on securitisation dating back to 22 March 2004.
    LuxembourgCorporate/Commercial Law
    TMF Group BV
    TMF Group BV
  • Article

    Luxembourg And BRIC – A Business Link Made In Heaven

    The Luxembourg relationship with the BRIC countries has become increasingly important over the years, with trade consistently increasing and business relations becoming ever more favourable.
    LuxembourgCorporate/Commercial Law
    Intertrust
    Intertrust
  • Article

    Luxembourg Business Register - New Requirements For Private Individuals

    The Luxembourg Business Register (LBR) issued a public notice (the Notice) on 1 October 2021 concerning formalities for the Luxembourg Trade and Companies Register (RCSL).
    LuxembourgCorporate/Commercial Law
    Ogier
    Ogier
  • Article

    Luxembourg Companies To Hold Virtual Meetings Until 31 December 2022

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

    Luxembourg Register Of Beneficial Ownership's Online Access On The Way To Comply With ECJ Decision – The Facts

    The Luxembourg Register of Beneficial Ownership's online access has been recently re-established for users having an identified access.
    LuxembourgCorporate/Commercial Law
    Ogier
    Ogier
  • Article

    Major Changes For Mergers, Divisions And Conversions

    The Luxembourg legislator has on 23 January 2025 adopted the bill of law implementing the so-called EU Company Mobility Directive which establishes a harmonised set of rules for cross-border restructurings.
    LuxembourgCorporate/Commercial Law
    ELVINGER HOSS PRUSSEN, société anonyme
    ELVINGER HOSS PRUSSEN, société anonyme
  • Article

    New Luxembourg Law On The Use Of Digital Tools And Processes In Company Law 3. Quarter 2023

    On 15 June 2023, a new law was adopted by the Luxembourg Parliament transposing Directive (EU) 2019/1151 on the use of digital tools and processes in company law (bill of law n°7968).
    LuxembourgCorporate/Commercial Law
    Luther Luxembourg S.A.
    Luther Luxembourg S.A.
  • Article

    Newsflash | "Stop The Clock" Directive: Luxembourg Implementation Of CSRD

    The so-called "stop the clock" directive (the Directive) is an integral part of the "Omnibus Package", i.e. a set of proposals to simplify inter alia European Union (EU)...
    LuxembourgCorporate/Commercial Law
    CMS Luxembourg
    CMS Luxembourg
  • Showing 381–400 of 842 results

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