842 results found

A redemption of a class of shares followed by a its immediate cancellation should be analyzed as a partial liquidation meaning as a disposal by the shareholder of its participation not subject to WHT.

There are 'critical' moments when VAT implications need to be managed.

Companies may offer tickets and VIP packages to clients at the occasion of the Tour of Flanders (and/or other sporting events). Offering tickets and VIP...

On 3 April 2025, the European Parliament endorsed, via a fast-track procedure, the legislative ‘stop the clock' proposal to postpone some reporting deadlines under the Corporate Sustainability Reporting Directive...

Luxembourg has introduced a significant reform allowing founders to defer the EUR 12,000 minimum share capital payment for private limited liability companies (SARL) for up to 12 months after incorporation. This change eliminates the need for upfront bank account opening and capital contribution, enabling faster company formation and immediate business operations while maintaining shareholder liability for unpaid capital.

The Luxembourg Council of State has issued its opinion dated 29 April 2014 on the bill of law to introduce in Luxembourg the private foundation.

Another part of Luxembourg's reform bill details changes to the board of directors in respect to managers.

Conditions surrounding voting agreements, the transferability of S.A. shares and minority rights were updated as part of Luxembourg's Company Law reform.

ARENDT ADVISED THE MANAGERS ON USD 1.5 BILLION LANDMARK PROJECT SUKUK ISSUANCE BY TMS ISSUER S.À R.L. AND USD 3 BILLION NOTES ISSUANCE UNDER NEWLY ESTABLISHED USD 11.5...

On 3 March 2023, EFRAG (the European Financial Reporting Advisory Group) published a series of 20 educational videos about the first set of draft European Sustainability Reporting Standards ("ESRS").

Liability Management Exercises (LMEs) are increasingly shaping the European restructuring landscape.

On 8 October, the EU Council adopted the legislation package reforming the EU capital markets laws (the Listing Act) and the directive on the multiple-vote...

On 14 May 2020, the European Commission ("Commission") sent two letters of formal notice to Luxembourg requesting:...

The draft law 8158 transposing EU Directive 2021/2101 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches ("EU public country-by-country ("CbC")...

A Grand-Ducal Regulation of 20 March 2020 introduces the possibility to hold shareholder meetings by remote vote

After the temporary general suspension of access decided on 22 November 2022 by the Luxembourg Business Registers (the "LBR"), as administrator of the Luxembourg Register of Beneficial Owners (the "RBO")..

By the end of 2021, many companies in Luxembourg will need to have appropriate protocols in place to facilitate whistleblowing.