European Union: Shareholders

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Article
Luxembourg Case Law (Lower Court): Share Premium Reductions May Become Subject To (Up To 15%) Luxembourg Dividend Withholding Tax
The Luxembourg Administrative Tribunal has ruled that repayments of share premium to shareholders, without a formal share capital reduction, do not qualify for tax exemption and may be subject to 15% dividend withholding tax. This decision challenges common corporate finance practices and raises important questions about the tax treatment of distributions from equity reserves in Luxembourg.
Luxembourg Tax
TA
Tiberghien
Article
Incorporating A Luxembourg SARL In Cash Without A Bank Account: Now Possible – Luxembourg Introduces Deferred Payment Of Minimum Share Capital
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.
Luxembourg Commercial
TA
Tiberghien
Article
SARL Incorporations Made Easier: Deferred Capital Regime Nears Effectiveness
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.
Luxembourg Commercial
LL
Loyens & Loeff
Article
Shareholders’ Agreements Vs Articles Of Association: Which Document Prevails Under Maltese Law?
When shareholders use both constitutional documents and private agreements to govern their company, conflicts can arise that challenge corporate governance. This analysis examines which instrument takes precedence under Maltese law when the Memorandum and Articles of Association clash with a shareholders' agreement, drawing on key judicial precedents and the fundamental principles of company law.
Malta Commercial
GA
Ganado Advocates
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