Luxembourg: Corporate and Company Law

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Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.

Provisional Agreement Reached On Amendments To EU Corporate Sustainability Reporting And Due Diligence Rules

On 9 December 2025, the European Parliament and the Council of the EU reached a provisional agreement on the substantive amendments to the EU Corporate Sustainability Reporting Directive ("CSRD")...

Luxembourg Commercial

CL

CMS Luxembourg

EFRAG Delivers Simplified ESRS To EU Commission

On 3 December 2025, EFRAG submitted its technical advice to the EU Commission on the draft simplified European Sustainability Reporting Standards (ESRS)...

Luxembourg Commercial

AM

Arendt & Medernach

Luxembourg Accounting Standards Board Issues New Q&A On Consolidation Exemption For Alternative Investment Industry

The Luxembourg Accounting Standards Board (Commission des Normes Comptables - CNC) issued Q&A CNC 25/036 today, which replaces Opinion CNC 09/002.

Luxembourg Accounting

AM

Arendt & Medernach

Energy & Infrastructure M&A 2025 - Luxembourg Chapter

Over the past 12 months, Luxembourg's energy and infrastructure M&A market has remained resilient, albeit shaped more by global fundraising and structuring trends than by domestic asset-level transactions.

Luxembourg Commercial

LL

Loyens & Loeff

SFDR 2.0 – What Changes ? | Eyes On ESG (Video)

European Union Commercial

AM

Arendt & Medernach

Bill Of Law 8648 Implementing Directive (EU) 2024/825 – Empowering Consumers For The Green Transition

Luxembourg Consumer

AM

Arendt & Medernach

AI Act And Data Act: The CNPD At The Forefront

European Union Technology

LL

Loyens & Loeff

Employment Law And Pay Transparency | Remuneration Essentials (Video)

Luxembourg Employment

AM

Arendt & Medernach

CRD VI Implementation In Luxembourg: The Clock Has Started Ticking!

Luxembourg Finance

AM

Arendt & Medernach

LME Transactions In Europe

European Union Commercial

LL

Loyens & Loeff

Simplified Sustainability Rules – Targeted Changes And Grace Period Proposed For EU Deforestation Regulation

Luxembourg Commercial

AM

Arendt & Medernach

Chambers Global Practice Guide 2025 - Alternative Funds

Luxembourg Finance

LS

Luther Luxembourg S.A.

The 28th Regime | Towards A Single Set Of Rules For Innovative Companies

Luxembourg Wealth Mgt

B

BSP

Implementation Of CRD VI Into Luxembourg Law: Major Developments And Focus On The New Regime For Third-country Firms

Luxembourg Finance

CL

CMS Luxembourg

Continuation Funds, A Luxembourg Playbook For Modern Fund Managers

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

The European Commission Opens Formal Antitrust Investigation Into Red Bull For Exclusionary Abuse

European Union Anti-trust

LL

Loyens & Loeff

Reverse Hybrid Mismatches: Is The CIV Carve-out Finally Decoded?

AO

A&O Shearman

DEMPE In Domestic Transfer Pricing Practice: Insights From The Netherlands, Belgium And Luxembourg

European Union Tax

LL

Loyens & Loeff

Webinar: Unlocking IP Department Superpowers: From Challenge To Opportunity - Success Stories And Best Practices From IP Leaders

DG

Dennemeyer S.A.

ESG Comparative Guide

ESG Comparative Guide for the jurisdiction of Luxembourg, check out our comparative guides section to compare across multiple countries

Luxembourg Commercial

B

BSP

Q3 2025 Wrap-up On Sustainability | Eyes On ESG (Video)

The third quarter of 2025 brought a mix of simplification, supervision and next steps for sustainability in the EU.

Luxembourg Commercial

AM

Arendt & Medernach

Self-Preferencing And Abuse Of Dominance: The CJEU Judgment In Google Shopping And Beyond

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.

Luxembourg Anti-trust

EH

ELVINGER HOSS PRUSSEN, société anonyme

Instruments In Private Equity Transactions (Video)

Private equity transactions involve a variety of financial instruments that enable investors and companies to structure deals according to their strategic and financial objectives.

Luxembourg Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

What Is The Future Allure Of The English Part 26A Restructuring Plan For European Debtors?

European Union Insolvency

KG

K&L Gates LLP

Corporate Sustainability Reporting In 2025: ESMA Clarifies Top Priorities And Best Practices For Preparers, Auditors And Supervising Bodies, Amid Regulatory Uncertainty.

Luxembourg Commercial

AM

Arendt & Medernach

"ESG Should Be Treated As A Systemic Challenge"

Luxembourg Real Estate

LL

Loyens & Loeff

More Clarity On VAT Exemption For M&A Services

LL

Loyens & Loeff

The Omnibus Endgame: EU Parliament's Anticipated Final Position On CSRD And CSDDD

European Union Commercial

LL

Loyens & Loeff

Chambers Global Practice Guide To Private Equity 2025: Luxembourg

Luxembourg Commercial

MG

Maples Group

ATOZ Insights - October 2025

A

ATOZ

Why Does Diversity Matter More Than Ever In The Financial Sector? (Video)

Luxembourg Finance

AM

Arendt & Medernach

Transfer Pricing Adjustments Within Multinational Groups May Be Subject To VAT: Milestone Decision By Court Of Justice Of The EU

AM

Arendt & Medernach

ESG Claims In Marketing Communications: What You Need To Know | Eyes On ESG (Video)

Luxembourg Commercial

AM

Arendt & Medernach

ATOZ Insights - October 2025

On 4 April 2025, the Luxembourg Government approved draft law No. 8526 ("Draft Law"). This legislative proposal aims to introduce a new fiscal incentive, a tax credit specifically designed to encourage individuals...

A

ATOZ

Why Does Diversity Matter More Than Ever In The Financial Sector? (Video)

In this video, Lorraine Chéry (Counsel, Employment) and Clara Bourgi (Counsel, Banking & Insurance) explain why diversity is now a regulatory, legal and strategic imperative for listed companies...

Luxembourg Finance

AM

Arendt & Medernach

Transfer Pricing Adjustments Within Multinational Groups May Be Subject To VAT: Milestone Decision By Court Of Justice Of The EU

The recent CJEU decision in Arcomet provides binding guidance on the VAT treatment of TP adjustments on intragroup services calculated using an OECD-recommended method.

AM

Arendt & Medernach

ESG Claims In Marketing Communications: What You Need To Know | Eyes On ESG (Video)

ESG Claims In Marketing Communications: What You Need To Know | Eyes On ESG...

Luxembourg Commercial

AM

Arendt & Medernach

EU Data Act: New Unfair Contractual Terms In B2B Data-Sharing Agreements

European Union Privacy

LL

Loyens & Loeff

Luxembourg Law Of 7 August 2023 On Business Continuation And Modernisation Of Bankruptcy Law | Recent Case Law Developments

Following the entry into force of the Luxembourg law of 7 August 2023 on business continuation and modernisation of bankruptcy law (the "Law") on 1 November 2023, the Luxembourg courts have handed down several decisions clarifying the scope of application of judicial reorganisation proceedings.

Luxembourg Insolvency

B

BSP

Luxembourg RCS I Filing Formalism: Substantial Changes And A New Filing Framework To Be Implemented As Of 12 November 2024

Filings with the Luxembourg Trade and Companies Register ("RCS") must observe new substantial requirements and formalities as of 12 November 2024 (the "Implementation Date").

Luxembourg Commercial

B

BSP

Gender Balanced Boards | Luxembourg Moves To Implement "Women On Boards" Directive

The long-awaited transposition into Luxembourg law of Directive (EU) 2022/2381 on improving the gender balance among directors of listed companies and related measures (the "Directive") is now on track.

Luxembourg Commercial

B

BSP

EU Startup And Scaleup Strategy | "Choose Europe To Start And Scale"

On 28 May 2025, the European Commission adopted its EU Startup and Scaleup Strategy (the "Strategy") - a coordinated EU-level framework designed to support the creation, growth and internationalisation of innovative startups and scaleups.

Luxembourg Finance

B

BSP

Luxembourg State Council Formally Opposes Adoption Of National Merger Control Bill Of Law

Luxembourg Commercial

AM

Arendt & Medernach

Long-Term Incentive Plans | Remuneration Essentials (Video)

Luxembourg Commercial

AM

Arendt & Medernach

EFRAG Publishes Amended ESRS Exposure Drafts

Luxembourg Commercial

AM

Arendt & Medernach

Luxembourg Submits Draft Law Transposing DAC9 And Amending Pillar Two Framework

A

ATOZ

Newsflash | ESMA's Final Report On The Review Of The UCITS Eligible Assets Directive

Luxembourg Finance

CL

CMS Luxembourg

2025 Edition: Luxembourg Case Law Briefing—corporate Law Highlights

Luxembourg Commercial

AO

A&O Shearman

Q2 2025 Wrap-Up On Sustainability | Eyes On ESG (Video)

Luxembourg Commercial

AM

Arendt & Medernach

CSRD Update: "Quick Fix" Offers Breathing Space For Wave 1 Companies

Luxembourg Commercial

AM

Arendt & Medernach

The Berlusconi Case Round N°2: A Reversal By The CJEU

Luxembourg Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

CSSF Circular 25/894 Repeals Circular 15/612 And Expands IFM Reporting Obligations

Luxembourg Finance

MG

Maples Group

General Court Clarifies Conditions Under Which Mergers Below EU Thresholds May Be Referred To EU Commission Under Article 22 EUMR

Luxembourg Commercial

AM

Arendt & Medernach

Transaction Due Diligence I Focus On Forensics (Video)

Luxembourg Criminal

AM

Arendt & Medernach

Sustainable Finance Update (Asset Management) – ESMA's Final Report On The SFDR Common Supervisory Action

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

EMIR: Application Of Active Account Requirement (AAR)

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

Newsflash | Reform Of Circular CSSF 15/612: Broader Scope Of Application And Expansion Of Information To Be Submitted

Luxembourg Finance

CL

CMS Luxembourg

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Highlighted Content

Modifications du Code pénal social - Sanctions en cas de non-respect des dispositions relatives aux horaires flottants

Belgium Employment

CE

Claeys & Engels

Luxembourg EuVECA Managers And Luxembourg EuVECA Funds (European Venture Capital Funds)

Luxembourg Finance

CS

Chevalier & Sciales

Luxembourg Special Limited Partnership (SCSp) And Common Limited Partnership (SCS)

Luxembourg Finance

CS

Chevalier & Sciales

Comparison Table Of Luxembourg Investment Vehicles – Update July 2022

Luxembourg Finance

CS

Chevalier & Sciales

Luxembourg Securitisation Vehicles

Luxembourg Finance

CS

Chevalier & Sciales

Latest Videos

See more

SFDR 2.0 – What Changes ? | Eyes On ESG (Video)

AM

Arendt & Medernach

Podcast Series Episode 8: Multiple-Vote Share Structures Directive

BL

Bernitsas Law

Cyprus Remote Employers (Video)

CA

CYAUSE Audit Services Ltd

Next Stop: Accelerated Transformation (Video)

MP

Machas & Partners Law Firm

The Supporting Team Behind Malta's Trusted Corporate Services Provider (Video)

CG

CSB Group

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