European Union: Corporate/Commercial Law

Luxembourg has introduced a significant reform allowing founders to defer the EUR 12,000 minimum share capital payment for private limited liability companies (SARL) for up to 12 months after incorporation. This change eliminates the need for upfront bank account opening and capital contribution, enabling faster company formation and immediate business operations while maintaining shareholder liability for unpaid capital.

Companies facing financial distress must carefully evaluate their restructuring options, with protective shield proceedings offering a unique opportunity to prepare an insolvency plan while maintaining existing management. This specialized form of preliminary self-administration requires precise timing and thorough preparation, as it is only available when a company faces imminent illiquidity or over-indebtedness but has not yet become actually illiquid.

Explore the critical roles of company secretaries and directors in Malta's corporate framework, examining their statutory obligations and the growing emphasis on demonstrating genuine corporate substance for regulatory compliance.

France has enacted Law No. 2026-122, establishing a groundbreaking confidentiality regime for in-house legal counsel opinions, addressing a longstanding competitive disadvantage faced by French companies in cross-border disputes.

Legal privilege in tax matters operates differently across jurisdictions, and understanding these distinctions is critical for protecting confidential communications.

The limited liability company (GmbH) is one of the most popular legal forms in Germany due to the limited liability of its shareholders. It is in the nature of a GmbH to limit the liability of its shareholders to the company’s assets (liability privilege).

EU financial supervisory authorities have published their 2025 annual reports, revealing a fundamental shift from framework development to operational enforcement and implementation monitoring. The reports demonstrate how the European Banking Authority, ESMA, EIOPA, ECB-SSM, and Single Resolution Board are moving toward data-driven supervision, systematic DORA monitoring, and enhanced cross-sectoral coordination. What does this transition from rule construction to demonstrable, peer-comparable outcomes mean

Two key Level 2 measures implementing the Listing Act reforms to the EU Market Abuse Regulation were published in the Official Journal of the European Union on 16 July 2026. These delegated regulations address critical aspects of inside information disclosure, closed period trading permissions, and indicators of market manipulation, with practical implications for issuers and market participants across EU capital markets.

Malta was the first EU country to pass the VFA Act in 2018, which attracted investment, skilled workers, and licensing activities, making it a leading hub for digital assets. . Malta’s early regulatory approach...

L'Institut national de la propriété industrielle révèle comment les start-up françaises du secteur greentech utilisent les brevets comme levier stratégique. L'étude analyse 2 837 entreprises labellisées entre 2014 et 2024, examinant les corrélations entre protection intellectuelle, capacité de financement et développement international. Les données montrent des écarts significatifs de performance entre les entreprises déposantes et non-d&

Malta has introduced innovative corporate structures including youth enterprises and sports private limited liability companies, while the proposed EU Inc regime aims to harmonise venture capital-friendly frameworks across the European Union. These developments, alongside Malta's expanding startup ecosystem and regulatory reforms, signal a strategic shift towards attracting founders and cross-border investment through flexible corporate law solutions.

The Department of Enterprise, Tourism and Employment has launched a public consultation on targeted reforms to Ireland's limited partnership regime, seeking views on measures to modernise a legislative framework still largely governed by the Limited Partnerships Act 1907. The proposals aim to increase the maximum number of partners from 20 to 149, introduce a statutory whitelist of permitted activities for limited partners, and provide greater flexibility regarding capital contributions.