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When construction works are blocked due to a contracting party's failure to perform or refusal to remedy defects, is it possible, in the absence of specific contractual provisions,...

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.

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

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.

Alternative Investment Fund Managers (AIFMs) face complex regulatory and operational challenges when appointing distributors to market their funds across multiple jurisdictions. The distribution agreement must clearly define roles, responsibilities, and oversight mechanisms while addressing AIFMD delegation requirements, cross-border marketing rules, and local placement regimes.

On 1 April 2022, the new law of 30 March 2022 on inactive accounts, inactive safe-deposit boxes and unclaimed life-insurance contracts (the "Law") was published.

On 5 March 2021, Luxembourg adopted a Law relating to certain implementation methods in relation to the EU "Platform to Business" Regulation of 20 June 2019 (the "P2B Regulation", applicable since 12 July 2020).

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

Great efforts have been made by companies to implement IFRS 15 ("Revenue from Contracts with Customers") in their first set of annual financial statements.

The Law of 28 October 2022 creating the procedure for administrative dissolution without liquidation ("Law") allows for a simplified dissolution of "empty" commercial companies at the request of the Public Prosecutor (Procureur d'État)...

With the PRIIPs Regulation's implementation date approaching—31 December 2016—there are still some questions unanswered for the insurance industry.

La Chambre des Députés a adopté le 17 janvier la loi portant sur le bail commercial qui modifie profondément le régime applicable aux baux d'immeubles destinés à l'exercice d'une activité commerciale, industrielle ou artisanale.

On 18 October 2022, the Luxembourg Parliament passed a law (the "Law") introducing an administrative proceeding by which a company may be dissolved without liquidation...

Le régime des autorisations d'établissement a été allégé pour certaines activités professionnelles visées par la loi modifiée du 2 septembre 2011 réglementant l'accès aux professions d'artisan, de commerçant...

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...

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.

The Act of 19 December 2020 implementing the Budget Act 2021 introduced into the Insurance Contract Act a new provision to secure the outcome of insurance policies underwritten by UK insurers post-Brexit.