Luxembourg is set to modernize its corporate law by allowing founders of private limited liability companies (SARLs) to defer payment of the minimum share capital for up to 12 months after incorporation. This reform eliminates the requirement for pre-incorporation bank accounts while maintaining robust anti-money laundering safeguards, potentially accelerating company formation and enhancing Luxembourg's competitiveness in fund and investment structuring.

Loyens & Loeff have contributed to the Luxembourg chapter of Chambers and Partners Acquisition Finance 2023 in both the Law and Practice and Trends and Developments section.

We are pleased to introduce EU Connect, a communication series developed by our Europe Connect team in close collaboration with legal experts across the firm.

With an abundance of capital in global markets and limited opportunities to invest in, we saw a rise of ‘SPACs' in Europe in 2021. Will 2022 become the year of de-SPAC transactions?

On June 21, 2024, the first edition of Levies under the Mining Act was published by Wolters Kluwer. The book – in Dutch – provides a detailed overview of all levies owed under the Dutch Mining Act.

U.S. multinationals expanding their European server infrastructure face critical questions about permanent establishment risks. When do data centers and servers create a taxable presence in Europe...

On 26 September 2023, the Dutch Senate rejected the initiative bill implementing the Dutch Act working wherever you want (the Bill). The Bill, which had already been submitted to the House of Representatives...

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. The topic of this Snippet is the draft EU ATAD 3 directive (the 𝐃𝐢𝐫𝐞𝐜𝐭𝐢𝐯𝐞)...

On 26 October 2021, a bill of amendment to the pending bill of law for an exit tax for Dutch dividend withholding tax (DWT)...

When US multinationals establish operations in Europe, determining how much profit should be allocated to a permanent establishment becomes critical. The Authorised OECD Approach requires a functional...

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed of the latest developments on EU tax law.

It is expected that certain large multinationals will need to comply with public EU Country-by-Country (CbC) reporting rules by mid-2024.

Our Privacy & Cybersecurity team has authored a publication on the latest trends & developments in Belgium, feautured in the latest Chambers Cybersecurity Global Practice Guide 2025.

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...

With the Real Estate Update, we provide you with tax news, developments and insights relevant for your real estate activities in the Benelux and Switzerland.

The Luxembourg financial regulator (CSSF) has issued guidance for open-ended Luxembourg regulated fund products, excluding ELTIFs. Below, we focus on what matters most for US fund managers (USFM).

We had the privilege of advising CBRE as legal, tax, and regulatory counsel on the structuring and establishment of a landmark...

Energy Solutions Group (ESG) has acquired six Dutch wind farms, adding 66.2 MW to its renewable portfolio and strengthening its green energy leadership in the Benelux.

The Dutch government has introduced a draft bill aimed at making employee participation through shared option schemes more tax-efficient for innovative start-ups and scale-ups

On 23 September 2024, the Dutch State Secretary for Finance published a report drafted by the Netherlands Vehicle Authority (RDW) and the Dutch...