Luxembourg: Shareholders

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Luxembourg Corporate Law Reform To Enhance Flexibility In The Incorporation Of Private Limited Liability Companies

Draft Bill No. 8669¹ (the Draft Bill), introduced to the Luxembourg Parliament at the end of 2025, proposes amendments to the Luxembourg law of 10 August 1915 on commercial companies by...

Luxembourg Commercial

D

Dechert

Draft Law N°8669 On The Deferred Payment Of The Minimum Share Capital Of S.à R.l.

On December 16, 2025, the government filed a draft law n°8669 (the Draft Law), which aims to allow, subject to conditions, the deferred payment of the minimum share capital of private limited liability companies (S.à r.l.)...

Luxembourg Commercial

AO

A&O Shearman

NEWSFLASH | Draft Bill No. 8669 — Deferred Payment Of Minimum Capital For Luxembourg S.à R.l.

Draft Bill No. 8669 introduces greater flexibility for incorporating Luxembourg private limited liability companies.

Luxembourg Commercial

CL

CMS Luxembourg

Gender Balance On Boards Of Listed Companies: Luxembourg Transposes EU Directive

On 17 December 2025, the Luxembourg Parliament voted Bill n°8519 ("Law") transposing Directive (EU) 2022/2381 on improving the gender balance among directors of listed companies and related measures ("Directive").

Luxembourg Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

Bénéficiaire effectif et non-application d'un taux réduit de retenue à la source en présence de dividendes versés à une société luxembourgeoise et reversés à son actionnaire américain

MB

Mayer Brown

EFRAG Delivers Simplified ESRS To EU Commission

Luxembourg Commercial

AM

Arendt & Medernach

Energy & Infrastructure M&A 2025 - Luxembourg Chapter

Luxembourg Commercial

LL

Loyens & Loeff

ESG Comparative Guide

Luxembourg Commercial

B

BSP

Chambers Global Practice Guide To Private Equity 2025: Luxembourg

Luxembourg Commercial

MG

Maples Group

2025 Edition: Luxembourg Case Law Briefing—corporate Law Highlights

Luxembourg Commercial

AO

A&O Shearman

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

Luxembourg Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

ATOZ Insights - May 2025

A

ATOZ

Implementation Of The EU Mobility Directive In Luxembourg: A Game Changer For US Businesses In Europe – New York Office Snippet

Worldwide Commercial

LL

Loyens & Loeff

Luxembourg Implements The EU Women On Boards Directive

Luxembourg Commercial

AM

Arendt & Medernach

Luxembourg Tax Alert — Draft Law Introducing A Single Tax Class And Full Individual Taxation

GP

Goodwin Procter LLP

NEWSFLASH | Draft Bill No. 8669 — Deferred Payment Of Minimum Capital For Luxembourg S.à R.l.

Luxembourg Commercial

CL

CMS Luxembourg

EU And Luxembourg Update On The European Harmonised Rules On Artificial Intelligence—Recent Developments

European Union Technology

KG

K&L Gates LLP

Employment Law And Pay Transparency | Remuneration Essentials (Video)

Luxembourg Employment

AM

Arendt & Medernach

EMIR Reporting: CSSF's & ESMA's Guidance On What Market Participants Need To Know For The 2025-2026 Reporting Cycle

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

Enhanced Employee Protection By The Mobility Directive

For context, a first law dated 17 February 2025, which entered into effect on 2 March 2025 (with a transitional period for some operations ending on 1 April 2025)...

Luxembourg Commercial

LL

Loyens & Loeff

Luxembourg RCS – LNIN Update Deadlines Approaching

In our recent legal update, we advised that on 6 September 2024 the Luxembourg Trade and Companies Register (Registre de Commerce et des Sociétés de Luxembourg...

Luxembourg Commercial

MG

Maples Group

Mobility Directive Transposed In Luxembourg – Mergers, Divisions, And Conversions

On January 23, 2025, the Luxembourg Parliament adopted the Bill of Law 8053, which modernizes the law of August 10, 1915, on Luxembourg commercial companies (the "1915 Law") and the law of December 19, 2002...

Luxembourg Commercial

GA

Ganado Advocates

Cross-Border And National Mergers, Demergers And Conversions In Luxembourg: The Mobility Directive Implements A New Legal Framework

A new law (New Law) implementing the EU Directive on cross border conversions, mergers and demergers (Mobility Directive) entered into force on March 2, 2025.

Luxembourg Commercial

D

Dechert

New Rules For EU Cross-border Conversions And Divisions Of Companies

Luxembourg Commercial

A

ATOZ

Procedural Tactics In Luxembourg Corporate And Financial Disputes: Noteholders' Relief

Luxembourg Commercial

LL

Loyens & Loeff

New Luxembourg Law Transposing The EU-Mobility Directive (The "New Law")

Luxembourg Commercial

LS

Luther Luxembourg S.A.

Luxembourg Implements The EU Mobility Directive

Luxembourg Commercial

H

Harneys

Luxembourg Transposes The EU Mobility Directive

Luxembourg Commercial

AO

A&O Shearman

Our Dispute Resolution Team Successfully Argued The First-ever Case Under Article 10 Of The Luxembourg Restructuring Law

Luxembourg Insolvency

LL

Loyens & Loeff

Luxembourg Tax Administration Publishes New Circular On Interest Rates On Shareholders' Current Accounts

Luxembourg Commercial

LL

Loyens & Loeff

New Luxembourg Tax Circular On Interest Rates For Shareholder Current Accounts

AM

Arendt & Medernach

Implementation Of The Mobility Directive: Significant Changes For Mergers, Divisions And Conversions With The Introduction Of A New Dual Regime

Luxembourg Commercial

KG

K&L Gates LLP

Major Changes For Mergers, Divisions And Conversions

Luxembourg Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Tax Administration Publishes New Circular On Interest Rates On Shareholders' Current Accounts

On 29 January 2025, the Luxembourg Tax Administration (LTA) issued Circular L.I.R. nº 164/1 (the New Circular) on interest rates applied on current accounts of associates or shareholders of Luxembourg-based taxpayers...

Luxembourg Commercial

LL

Loyens & Loeff

New Luxembourg Tax Circular On Interest Rates For Shareholder Current Accounts

On 29 January 2025, the Luxembourg tax authorities issued Circular L.I.R. n° 164/1, replacing the previous circular dated 23 March 1998.

AM

Arendt & Medernach

Implementation Of The Mobility Directive: Significant Changes For Mergers, Divisions And Conversions With The Introduction Of A New Dual Regime

On 23 January 2025, Luxembourg enacted a bill implementing the EU Mobility Directive (2019/2121) for cross-border conversions, mergers and divisions...

Luxembourg Commercial

KG

K&L Gates LLP

Major Changes For Mergers, Divisions And Conversions

The Luxembourg legislator has on 23 January 2025 adopted the bill of law implementing the so-called EU Company Mobility Directive which establishes a harmonised set of rules for cross-border restructurings.

Luxembourg Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg Nears The Finish Line On The Implementation Of The Mobility Directive

Luxembourg Commercial

LL

Loyens & Loeff

Launching EU Investment Hubs: Private Funds – Repatriating Cash Out Of Luxembourg Acquisition Structures – New York Office Snippet

LuxCo typically takes the form of Luxembourg private limited liability company (S.à r.l.), while the Fund typically takes the form of a limited partnership formed under the laws of the relevant jurisdiction.

Luxembourg Commercial

LL

Loyens & Loeff

New RCS Filing Requirements: Mandatory Luxembourg National Identification Numbers For Natural Persons

Starting on 12 November 2024, the Luxembourg Business Registers (LBR) will introduce new filing requirements for natural persons associated with entities registered in the Luxembourg Trade and Companies Register (RCS).

Luxembourg Commercial

CS

Chevalier & Sciales

CSSF Supervisory Expectations And Filing Procedure - ESMA ESG Fund Names Guidelines

The CSSF has published its long-awaited guidance on the implementation of ESMA's ESG fund names guidelines. In today's communiqué the regulator announced...

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

New Era For SMEs Public Financing: EU Council Signals The Kick-Off!

On 8 October, the EU Council adopted the legislation package reforming the EU capital markets laws (the Listing Act) and the directive on the multiple-vote...

European Union Commercial

LS

Luther Luxembourg S.A.

Private Equity 2024: Luxembourg - Law And Practice

Luxembourg Commercial

MG

Maples Group

How To Preserve Control In Co-Investment Deals

Luxembourg Commercial

LL

Loyens & Loeff

Initial Public Offerings In Luxembourg: What You Need To Know

Luxembourg Commercial

LL

Loyens & Loeff

PE Industry: Current Challenges And Opportunities

Luxembourg Commercial

LL

Loyens & Loeff

Ringing The Alarm On Capital Impairment – When To Sound The Bell On Losses

Luxembourg Commercial

LL

Loyens & Loeff

Corporate M&A: Trends And Developments 2024

European Union Commercial

LL

Loyens & Loeff

Launching EU Investment Hubs: The Incorporation Of A Luxembourg Company – New York Office Snippet

Worldwide Commercial

LL

Loyens & Loeff

Procedural Tactics In Luxembourg Corporate And Financial Disputes: The Appointment Of A Provisional Director (Administrateur Provisoire)

Luxembourg Commercial

LL

Loyens & Loeff

Guide To Private Credit In Europe

European Union Commercial

BM

Baker McKenzie

Confidentiality Duty: To Disclose, Or Not To Disclose, That Is The Question

Luxembourg Commercial

DLA Piper

Judicial Suspension Of A Decision Taken At A General Meeting: Procedural Details In Luxembourg

Luxembourg Commercial

LS

Luther Luxembourg S.A.

Listing Act: Provisional Agreement Reached Between The EP And The Council

Luxembourg Commercial

CL

CMS Luxembourg

Procedural Tactics In Luxembourg Corporate And Financial Disputes: Initiating Proceedings

Luxembourg Commercial

LL

Loyens & Loeff

Soparfi : The Luxembourg Holding And Finance Company - Update January 2024

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

Latest Case Law In Respect Of The Default Interest And The Provisions Of The Anatocisme

Luxembourg Finance

CL

CMS Luxembourg

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