842 results found

The Law of 15 June 2004 introduced into Luxembourg law the investment company in risk capital (société d'investissement en capital à risque or "SICAR") which was conceived as...

The number of companies incorporated in Luxembourg keeps on growing at a steady pace, and for each of them, successful or not, a liquidation may at some stage have to be considered.

Einleitend möchten wir festhalten, dass die Telearbeit nichts Neues ist und in vielen Bereichen seit Jahren eingesetzt wird.

Le Tribunal administratif de Paris valide la remise en cause par l'administration fiscale du taux réduit de retenue à la source de 5 % prévu par la convention franco-luxembourgeoise en présence de dividendes versés...

During the first semester of 2023, several pieces of legislation and other guidance documents related to sustainable finance in the asset management industry have been...

The judgment of the Court of Justice of the European Union ("CJEU") in joined cases C-37/20 restricted the access to the register of beneficial owners (registre des beneficiaires effectifs, RBE).

30 years ago, with the law of 21 July 1992, Luxembourg criminal law was enhanced with a new offence targeting company directors: misuse of corporate assets (abus de biens sociaux).

On 1 July 2020, bill of law 7216B setting up a Luxembourg register of fiducies and trusts (the "RFT"), under the supervision of the Administration de l'Enregistrement, des Domaines et de la...

Luxembourg has introduced a new law allowing founders of private limited liability companies (SARLs) to defer the cash payment of the EUR 12,000 minimum share capital for up to 12 months following incorporation. This legislative change addresses the practical challenge of opening bank accounts before incorporation, enabling businesses to launch quickly without immediate funding requirements while maintaining statutory minimum capital safeguards.

On 29 March 2024, the long-awaited Bill of Law 8370 transposing Directive (EU) 2022/2464 as regards corporate sustainability reporting ("CSRD") into national law ("Bill") was submitted to the Luxembourg Parliament.

In September 2008, at the height of the financial crisis, the Member States of the European Union saw a risk of collapse in share prices in short selling practices, particularly within the financial institutions, which could cause systemic risks.

On 26 July 2024, the European Supervisory Authorities (the "ESAs") published an updated version of the consolidated questions and answers (the "Q&As") on the Sustainable Finance Disclosure Regulation

Fund finance operations are based on efficient and reliable processes, which ensure secured and robust business practices...

On 2 April 2020, the Court of Justice of the European Union ("CJEU") rendered a decision ("Decision") in case C-458/18, ("GVC Services") in response to a request for a preliminary ruling...

The Luxembourg government has taken an ambitious set of measures to help self-employed and companies including SMEs and entrepreneurs manage the economic consequences of the COVID-19 pandemic.

Generally, Luxembourg law recognises that a company incorporated under a foreign system of law can migrate or continue its corporate existence to Luxembourg by transferring its registered office and its head office, ...

stands for Undertakings for Collective Investment in Transferable Securities and designates those investment funds which have been set up in compliance with the provisions of the amended Luxembourg Law...