139 results found

The Luxembourg Stock Exchange (LuxSE) Euro MTF Specialist Securities Segment (EM3S) covering both debt and equity instruments now allows securities to be admitted to trading without being recorded in a central...

The Administrative Dissolution Proceeding allows for certain companies to be dissolved through an administrative proceeding without resorting to formal judicial dissolution and liquidation,...

The EU Commission introduced targeted solutions to support companies, global stakeholders, third countries and Member States to ensure smooth implementation of the EU Deforestation Regulation (EUDR).

Bill of Law n°6777 (the Bill of Law or the New Law) which establishes a new simplified type of private limited liability company or "company for 1 Euro" was voted on by the Luxembourg Parliament on 13 July 2016.

A bill of law (No. 8286) has been published on 28 July 2023 aiming at modernising Luxembourg accounting law and consolidating the accounting provisions into a single accounting law.

On April 28, 2026, the Luxembourg Parliament voted a law allowing the deferred payment of the minimum share capital of private limited liability companies (the S.à r.l.)...

On July 16 2020, the Luxembourg Minister of Communications and Medias presented draft Law No. 7632 on the European Electronic Communications Code (the "Draft Law")...

Circular 23/1 aims to define the annual report of unclaimed insurance contracts that must be submitted to the CAA in a format compatible with the information communication requirements...

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest.

The recent CJEU decision in Arcomet provides binding guidance on the VAT treatment of TP adjustments on intragroup services calculated using an OECD-recommended method.

The life of a company is not always a smooth ride. The "affectio societatis" (i.e. the willingness of the partners to work together) of the first few months can sometimes...

In the context of persistent global inflation, geopolitical complexities, and economic challenges, Luxembourg witnessed a surge in legislative activity, particularly in corporate law, over the past year.

On January 23, 2025, the Luxembourg Parliament adopted the Bill of Law 8053, which modernizes the law of August 10, 1915, on Luxembourg commercial companies (the "1915 Law") and the law of December 19, 2002...

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

On 31 May 2022, ESMA published its report on the Common Supervisory Action ("CSA") on costs and fees of UCITS that was carried out with national competent authorities ("NCAs") (including the CSSF) in 2021.

Bill of law 8648 (Bill) modifying the Luxembourg Consumer Code aims to implement Directive (EU) 2024/825 as regards empowering consumers for the green transition through better protection...