The profound impact of the measures being taken across the globe to contain the spread of the Coronavirus COVID-19 is creating a number of issues for companies.

On 20 March 2020 a Grand ducal regulation was published introducing a number of measures facilitating board and shareholders meetings in the coming weeks.

Rules of civil procedure are deemed to be at the service of the parties to a dispute, as the form is meant to be an instrument of the realization of justice.

On 29 July 2022, the Commissariat aux Assurances published a new circular letter setting out regulatory requirements for the composition and functioning of the board of directors of insurance...

In TMF Group's Global Business Complexity Index, which ranks countries for the complexity of their business environments, Luxembourg shifted from 50th place in 2020 to 65th in 2021, representing a reduction in complexity.

The corporate mandate (the "Mandate") implies the exercise of responsibilities and powers by the company director/manager in the interests of the company...

On 28 March 2025, the Luxembourg government submitted bill of law 8519 (Bill of Law) implementing Directive (EU) 2022/2381 on improving the gender balance...

There are no legal requirements relating to residence or nationality of the directors. They may be natural or legal persons and resident or non-resident.

Following the Luxembourg District Court's judgment of 22 November 2024 and the CJEU's decision of 21 December 2023 (C-288/22), the Luxembourg VAT authorities issued Circular 781-2 on 11 December 2024...

With global accountability the ‘new normal', it's more important than ever to understand your tax compliance obligations in Luxembourg.

A bribe can be generally defined as an offer, promise, donation, present or advantage of any kind given or received, directly or indirectly to induce or influence the action or influence of a person.

When ones interest is at risk further to the malfunctioning of the company and that this poses serious threats to the company, investors may modify...

The CSSF published three circulars on 22 December 2021 on new reports and management letters to be completed on the CSSF's eDesk platform by Luxembourg investment fund managers (IFMs),

A large number of international corporate groups conducting their activities all over the world have holding or finance companies in Luxembourg.

This guide gives an overview of the two options identified in the Luxembourg Company Law for the voluntary winding-up of an unregulated Luxembourg company, highlighting the key differences between the two procedures.

Luxembourg bolsters its position for the structurings of international investments with the introduction of new tools for bankruptcy prevention. The existing and new financial collateral...

On 22 December 2021, the Luxembourg Financial Sector Supervisory Authority (CSSF) published three circular letters, clarifying existing reporting obligations and introducing new ones...

In this edition, we are focusing on the 2024 calendar year rulings we identified to be the most relevant for actors navigating the corporate sector. Subject matter includes, among other topics:

The long-awaited transposition into Luxembourg law of Directive (EU) 2022/2381 on improving the gender balance among directors of listed companies and related measures (the "Directive") is now on track.

On 21 December 2023, the CJEU delivered its highly anticipated judgement following the preliminary ruling referral by a Luxembourg court regarding the VAT regime applicable to an individual acting as director of Luxembourg PLLCs.