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Although special purpose acquisition companies (SPACs) are not a new phenomenon, SPAC activity in the European Union has increased significantly since the beginning of this year.

Luther Luxembourg appointed accomplished lawyer Bob Scharfe as Managing Partner in January 2025. As a Luxembourger who studied in France, the US and the UK and worked as an associate for a large national law firm...

On 19 December 2025, the CSSF published the Circular CSSF 25/901 (the "Circular"), which relates to the assets, investment limits, risk capital, techniques, borrowing, and transparency requirements in relation to SIFs, SICARs and Part II UCIs.

Initially the secondaries market was considered as a niche in the private equity market. In recent years, secondary transactions have been increasingly seen by limited partners...

Considerable detail and numerous examples are set out in the Circular in respect of establishing and identifying the UBO of a legal person.

Since 1 September 2023, the Grand Duchy of Luxembourg has had a new law establishing a national screening mechanism for foreign direct investment.

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

On 27 January 2023, the Luxembourg low-tier administrative court (Tribunal Administratif) issued an interesting ruling on many levels, and greater emphasis should be put on the tax treatment of alphabet shares.

On 17 July 2024, the Luxembourg Minister of Finance presented to Parliament a bill of law (the "Bill") providing a certain number of measures aiming at strengthening the purchasing power of households...

The first destination for FDI in the world has nowadays an information exchange network to allow closer scrutiny of FDI into key technologies, infrastructure....

On May 25, Bill 6437 was introduced in the Chamber of Deputies to combat late payments in commercial transactions.

On 18 December 2025 the Council formally adopted an amendment to Regulation (EU) 2023/1115 on deforestation-free products (the EUDR).

New Dutch tax classification rules for Dutch and foreign entities will enter into force per January 1, 2025.

On 23 January 2025, Luxembourg enacted a bill implementing the EU Mobility Directive (2019/2121) for cross-border conversions, mergers and divisions...

On 1 July 2020, the Luxembourg Parliament (Chambre des Députés) adopted a new law relating to professional payment guarantees (the "Law").

As of 1 March 2019, the Luxembourg law of 13 January 2019 (the Law) creating a register of beneficial owners (Registre des bénéficiaires effectifs or "RBE") is in force.

The bill No. 8053 (the "Bill"), is intended to transpose Directive (EU) 2019/2121 of the European Parliament and of the Council of 27 November 2019 (the "Mobility Directive") amending Directive (EU)...

Despite its strong economic credentials, doing business in Luxembourg can be a difficult task without prior knowledge of the corporate landscape. Here are some of the areas that can trip up a commercial business new to the Grand Duchy.