Luxembourg: Shareholders

Subscribe
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.
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
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
See more

Latest Videos

See more