Luxembourg: Corporate/Commercial Law

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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
Luxembourg M&A: Structuring Beyond Execution - Paperjam
Luther's M&A team provides comprehensive advisory services on complex cross-border transactions, integrating corporate, financing, and regulatory expertise to structure and execute deals within fully integrated frameworks. The firm's publications cover diverse legal topics including consumer protection, competition law, employment law, and estate planning, demonstrating their multidisciplinary approach to legal practice.
Luxembourg Commercial
LS
Luther Luxembourg S.A.
Article
Entry Into Force Of The New Law On Deferred Capital Payment For Luxembourg SARLs
Luxembourg's new law allows SARLs to defer payment of the minimum €12,000 share capital for up to 12 months after incorporation, removing a significant barrier to rapid entity formation. The reform introduces governance safeguards including suspended voting rights for unpaid shares and annual disclosure requirements, while maintaining the minimum capital threshold and full subscription requirements.
Luxembourg Commercial
MG
Maples Group
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Private Equity
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Mergers & Acquisitions
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Venture Capital
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Digital Business
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Doing Business In
CG
Corporate Governance
PM
Private M&A

M&A/Private Equity

Article
Luxembourg M&A: Structuring Beyond Execution - Paperjam
Luther's M&A team provides comprehensive advisory services on complex cross-border transactions, integrating corporate, financing, and regulatory expertise to structure and execute deals within fully integrated frameworks. The firm's publications cover diverse legal topics including consumer protection, competition law, employment law, and estate planning, demonstrating their multidisciplinary approach to legal practice.
Luxembourg Commercial
LS
Luther Luxembourg S.A.
See more

Compliance

Article
Q&A For EU Fund Managers Establishing A Luxembourg In-house AIFM
EU fund managers are increasingly opting to establish their own Luxembourg-based licensed entities to manage European private funds, known as authorised alternative investment fund managers (AIFMs). This Q&A addresses the practical considerations and key questions that arise when choosing between an in-house AIFM controlled by the fund manager versus engaging a third-party Luxembourg AIFM.
Luxembourg Finance
LL
Loyens & Loeff
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Venture Capital

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Corporate and Company Law

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
See more

Latest Videos

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