842 results found

Luxembourg's Business Register has clarified how beneficial ownership rules apply when companies are held through trusts or foundations, requiring entities to register the underlying trust or foundation's beneficial owners rather than applying the standard corporate ownership test. This interpretation, issued without a transitional period, means affected entities must immediately review their beneficial ownership filings to ensure compliance with the Register's position.

The law of 10 August 2016 modernising the law concerning commercial companies of 10 August 1915 and amending the Civil Code as well as the law of 19 December 2002 on the register of commerce...

Yesterday, the law of 17 February 2025 (the "New Law") transposing the Directive (EU) 2019/2121 of the European Parliament and of the Council of 27 November 2019 (the "Mobility Directive")...

The TMT sector remains at the forefront of introducing new innovative technologies in CEE, sometimes earlier than their Western European counterparts.

The New Circular is addressed to Luxembourg credit institutions acting as depositary banks for UCITS and to all Luxembourg UCITS and managements companies acting for these UCITS.

On 11 May 2021, the Luxembourg Administrative Tribunal ruled on whether contributions to "account 115" have to be taken into account when computing the acquisition price of a shareholding for the application of the participation exemption regime.

Costes de los procedimientos administrativos de obtención y de renovación muy reducidos

The ESAs launched a public consultation proposing changes to the SFDR RTS. If adopted, the amendments could impact the categorisation of certain Article 9 products and require updates...

The following is a non-exhaustive list of 10 tips for unlisted companies to avoid conflict.

Increased substance requirements, remaining compliant under BEPS-related law changes and the CRS; find out what organisations operating in Luxembourg need to know.

Christophe Darche, notre associé en charge du département Corporate Finance, vous donne les ingrédients pour une vente réussie de votre entreprise et répond aux questions les...

Luxembourg remains a pre-eminent jurisdic­tion for private equity investment funds, with unregulated funds being the most utilised for­mat.

Notes ("obligations") are negotiable instruments of a collective character conferring creditor rights to their holders ("obligataires") to the benefit of both the issuer (enabling it to rapidly secure funds) and noteholders...

The Corporate Sustainability Reporting Directive (CSRD) came into effect on 5 January 2023, with the goal of expanding the reach of non-financial reporting and enhancing the quality...

Studies have again and again shown that an organisation's success and competitiveness depend on its ability to embrace diversity.

While certain cross-border transactions were adversely affected by the pandemic (notably due to the disruption caused to industries such as aviation, hospitality, healthcare and retail) last year

On 16 May 2022, the CSSF issued Circular 22/811 concerning the authorisation and organisation of entities acting as UCI administrators...

The Anti-Money Laundering Regulation introduces sweeping changes to EU financial compliance, establishing a EUR 10,000 cap on cash transactions, prohibiting anonymous financial instruments, and mandating the conversion of bearer shares. These measures fundamentally reshape how businesses handle large payments and corporate ownership structures, with strict deadlines and automatic penalties for non-compliance.