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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.

O governo de Luxemburgo é um grande apoiador das corporações, e vem recentemente promulgando uma série de reformas para promover um ambiente mais convidativo aos negócios.

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. In this snippet, we discuss the governance and control of Luxembourg asset acquisition vehicles.

Currently, access to statutory ring-fenced compartments in Luxembourg requires the use of a dedicated product framework (RAIF, SICAR, SIF or Part II UCI). Although effective, these regimes entail statutory constraints, including minimum capital requirements and mandatory risk-diversification rules.

The business combination, referred to as a process of "de-SPACing", is the third transaction of its type in Luxembourg.

Once a conflict between shareholders arises, it is of the utmost importance for each party to determine an effective strategy.

A Luxembourg SICAR (Société d'investissement en capital à risque) is a tailor made investment vehicle for private equity and venture capital. A SICAR is formed to combine attractive tax status...

The Luxembourg act of 28 October 2022 introducing the procedure of administrative dissolution without liquidation (procédure de dissolution administrative sans liquidation...

The Transparency Act 2008 implemented the Transparency Directive into Luxembourg law.

Luxembourg is redefining the private capital landscape. From UCITS pioneer to Europe's leading hub for alternative funds, its regulatory agility, innovative fund structures...

The European Securities and Markets Authority (ESMA) has published its final report (the Report) providing detailed technical advice to the European Commission (the Commission)...

Luxembourg's financial regulator has issued its first guidance on tokenisation, clarifying how investment funds can issue native digital units using distributed ledger technology while navigating the complex interplay of securities law, fund administration requirements, and digital resilience obligations. The FAQ addresses critical operational questions around registrar functions, control agent appointments, and hybrid token structures that market participants must resolve before launching DLT-based fund pr

Intellectual Property (IP) is one of the greatest sources of value creation in the corporate world, but it is also one of the most underutilized. While research shows that up to 90%...

The long-awaited circular for financial institutions operating in Luxembourg and leveraging cloud services has been released by Luxembourg's financial authority, the CSSF.

On 22 March 2025, the Luxembourg Accounting Standards Board (CNC) released a new Q&A (No. 25/035) containing valuable information on the impact of the Pillar 2...

The new thresholds significantly reduce the number of companies in scope of the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive...

ESMA has responded to the EU Commission's March 2024 proposed amendments to the ELTIF 2.0 RTS.

The Luxembourg legal framework relating to AML/CTF has been substantially reshaped during 018 with the implementation into Luxembourg law of Directive ...