Mondaq Offshore - Luxembourg: Corporate/Commercial Law
KPMG Luxembourg
Our last posts presented the expectations of ESMA regarding the new IFRSs (IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers, and IFRS 16 Leases).
ELVINGER HOSS PRUSSEN, société anonyme
On 15 December 2017, the Grand-Ducal Regulation (the "Regulation") coordinating the amended law of 10 August 1915 on commercial companies ("Company Law") ...
KPMG Luxembourg
The European regulator, ESMA, issued a public statement in October 2017 defining the enforcement priorities that European national regulators will have during their review of listed companies'...
Chevalier & Sciales
Luxembourg's government has published draft legislation to incorporate into national law the requirements under articles 30 and 31 of the European Union's Directive 2015/849 on the prevention of the use of the financial system ...
Dentons
The Luxembourg Stock Exchange has issued a fourth revised version of the X Principles of Corporate Governance, to include a new Principle 9 on corporate social responsibility (CSR) and to integrate Principle 6 (Evaluation of the performance of the Board) into Principle 2 (The Board of Directors Remit).
KPMG Luxembourg
For a few years now the global tax system has been in a period of significant change.
ELVINGER HOSS PRUSSEN, société anonyme
Vous trouverez ci-dessous une version à jour de la loi du 10 août 1915 concernant les sociétés commerciales dans sa version coordonnée par le règlement du 5 décembre 2017.
KPMG Luxembourg
The Anti-Tax-Avoidance Directive (ATAD 1) was introduced last year, containing measures to prevent hybrid mismatches among EU Member States (MS).
ELVINGER HOSS PRUSSEN, société anonyme
Grand-Ducal Regulation of 1 August 2016 amending the amended Grand-Ducal Regulation of 23 January 2003 implementing the Law of 19 December 2002 on the register of commerce...
Chevalier & Sciales
A revised version of Luxembourg's law on commercial companies, originally dating from August 10, 2015, came into force on December 19, 2017, following its publication in the grand duchy's official gazette (Mémorial A no. 1066) on December 2015 (the "Company Law").
KPMG Luxembourg
The latest Family Business Barometer was recently released by the European Family Business (EFB) and KPMG Enterprise, containing the results of an online survey ...
KPMG Luxembourg
In accordance with the enforcement priorities published by the European Securities and Market Authority (ESMA) in October 2017, the Commission de Surveillance du Secteur Financier (CSSF) ..
ELVINGER HOSS PRUSSEN, société anonyme
This Regulation does not further amend the Company Law but it significantly reorganises the numbering of its articles and sections.
Arendt & Medernach
We would like to draw your attention to the release of an official coordinated version of the amended law of 10 August 1915 on commercial companies.
Dentons
On 6 December 2017, two Bills of Law which will implement articles 30 and 31 of the Directive 015/849 of the European Parliament and the Council of 20 May 2015 on the prevention of the use...
ELVINGER HOSS PRUSSEN, société anonyme
A Soparfi is a fully taxable ordinary commercial company, whose corporate purpose is limited to the holding of participations and related activities. A Soparfi has full treaty access...
Ogier
The days of thinking about single jurisdictions are long gone. When structuring a large private equity fund, for example, it is likely going to contain international investors (the US, Europe, Asia)...
ELVINGER HOSS PRUSSEN, société anonyme
M&A activity remained relatively strong in Luxembourg in 2016 and 2017, despite a global slowdown due to the uncertainties resulting from Britain's decision to leave the European Union and key global elections.
Hance Law Avocats
Companies incorporated in Luxembourg have to register their registered office and a business address in the territory of Luxembourg.
Hance Law Avocats
A Luxembourg SICAR (Société d'investissement en capital à risque) is a tailor made investment vehicle for private equity and venture capital. A SICAR is formed to combine attractive tax status...
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Chevalier & Sciales
Luxembourg's government has published draft legislation to incorporate into national law the requirements under articles 30 and 31 of the European Union's Directive 2015/849 on the prevention of the use of the financial system ...
KPMG Luxembourg
For a few years now the global tax system has been in a period of significant change.
Hance Law Avocats
The Luxembourg SPF (Société de gestion de patrimoine familial) refers to a special tax regime applicable to companies whose sole purpose is management of private wealth of individuals.
Hance Law Avocats
There are no legal requirements relating to residence or nationality of the directors. They may be natural or legal persons and resident or non-resident.
KPMG Luxembourg
The latest Family Business Barometer was recently released by the European Family Business (EFB) and KPMG Enterprise, containing the results of an online survey ...
Dentons
The Luxembourg Stock Exchange has issued a fourth revised version of the X Principles of Corporate Governance, to include a new Principle 9 on corporate social responsibility (CSR) and to integrate Principle 6 (Evaluation of the performance of the Board) into Principle 2 (The Board of Directors Remit).
KPMG Luxembourg
The Anti-Tax-Avoidance Directive (ATAD 1) was introduced last year, containing measures to prevent hybrid mismatches among EU Member States (MS).
Chevalier & Sciales
Luxembourg has enhanced its existing limited partnership regime in 2013, adding the special limited partnership to its range of investment vehicles designed for the alternative investment and private equity industry.
ELVINGER HOSS PRUSSEN, société anonyme
This Regulation does not further amend the Company Law but it significantly reorganises the numbering of its articles and sections.
Hance Law Avocats
Companies incorporated in Luxembourg have to register their registered office and a business address in the territory of Luxembourg.
Dentons
On 6 December 2017, two Bills of Law which will implement articles 30 and 31 of the Directive 015/849 of the European Parliament and the Council of 20 May 2015 on the prevention of the use...
ELVINGER HOSS PRUSSEN, société anonyme
This translation includes selected explanatory notes and references to EU Directive sources.
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