842 results found

As of 2024, Luxembourg continues to solidify its position as a hub for private equity and M&A activities. The jurisdiction's appeal is largely due to its political and economic stability...

On 14 June 2023, the Administrative Tribunal (the "Tribunal") ruled on whether the use of classes of shares can be considered as an abuse of law. The transaction challenged by the tax authorities...

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

The recent months have brought a variety of legislative changes impacting the real estate industry in Luxembourg, and further legal initiatives have been announced in draft bills.

Strategic holding companies are common features in global commercial and industrial organizations and are used tactically in M&A.

In a technical analysis of the difference between the Center of Main Interests of a Luxembourg company and the application of the Real Seat, considering the facts of a 2019 judgement of the Luxembourg district court ...

When an economic sector is doing well, there are often few questions about the exact scope and limits of the protective norms surrounding it.

The Berlusconi litigation against the European Central Bank ("ECB"), related to the Mediolanum case, ended on 19 September 2024 with the Court of Justice of the European Union ("CJEU") reversing the decision...

Il y a 30 ans, par une loi du 21 juillet 1992, le droit pénal luxembourgeois a été enrichi d'une nouvelle infraction visant les dirigeants de sociétés, à savoir l'abus de biens sociaux (ABS).

On 16 December, the EU Parliament formally adopted the Omnibus I text, amending the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).

The reserved alternative investment fund ("RAIF(s)") was first introduced by the Law of 23 July 2016 ("RAIF Law")1 and has since enjoyed great success. The RAIF is a Luxembourg undertaking for collective investment...

The recently published draft law N° 8053 (the "Draft Law") aims to completely overhaul the legal procedures pertaining to mergers and divisions contained in title 10 of the Luxembourg law...

Luxembourg continues to be a global leader as a platform for international business, investment funds and cross-border financing.

On 10 September 2024, the Court of Justice of the European Union upheld the €2.4 billion fine imposed on Google by the European Commission for abusing its dominant position through self-referencing in its Google Shopping service.

Fund managers are trying to move closer to their end investors but, after years of disintermediation, have little customer data and face immense disruption. Our Luxembourg panel ...