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Why are ESG and CSR so important in today's society? Get a comprehensive understanding of the challenges this question raises and why it is so critical to the business.

In 2021, we believe that you, as in-house counsel, will have to deal with five main developments in the area of M&A.

On 17 December 2025, the Luxembourg Parliament voted Bill n°8519 ("Law") transposing Directive (EU) 2022/2381 on improving the gender balance among directors of listed companies and related measures ("Directive").

On 7 December 2022, the European Commission (EC) submitted a package of measures known as the "Listing Act" (the Act), aiming at making public markets...

Luxembourg's business registers have entered an enforcement phase targeting companies that have failed to comply with RCS (Registre de Commerce et des Sociétés) and RBE (Registre des Bénéficiaires Effectifs) requirements. Non-compliant entities now face potential penalties and administrative actions as authorities intensify their regulatory oversight. Understanding these enforcement measures and compliance obligations is critical for businesses operating in Luxembourg's jurisdiction.

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...

On 1 March 2019, the Law of 13 January 2019 (the Law) establishing a register of beneficial owners ("Registre des bénéficiaires effectifs", the RBE) came into force,

On 15 June 2023, the Luxembourg Parliament adopted the law on the use of digital tools and processes in company law (the "Law"), which aims to digitalise and modernise company law and the notarial profession.

The bill n°7989 amending the law of 2 September 2011 as amended regulating the access to the professions of craftsman, trader, industrialist and certain liberal professions has been adopted by the Luxembourg Parliament on 20 July 2023.

In a decision dated 25 March 2026 (45846a), the Luxembourg Administrative Tribunal (Tribunal administratif - the "Court") confirmed that the repayment of a share premium to shareholders, without a concurring reduction of share capital, is subject to a potential 15% withholding tax.

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.

Now more than ever, companies of every size and industry need to take action to mitigate their environmental impact to ensure a cleaner, brighter future.

On 30 June 2025, ESMA published its long-awaited final report on the common supervisory action (CSA) on the integration of sustainability risks and SFDR disclosures.

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...

Luxembourg adopted the law concerning the compulsory deposit and immobilization of shares and units in bearer form.

A Luxembourg Commercial Company is any company that performs a commercial, craft or industrial activity in the territory of Luxembourg.

On 23 January 2025, the Luxembourg legislator has passed the first vote of the bill of law (n°8053) transposing the corporate law aspects of Directive (EU) 2019/2121 of 27 November 2019...