Luxembourg: Corporate/Commercial Law

As of 2025, Luxembourg continues to solidify its position as a hub for private equity and M&A activities.

The most common route for U.S. fund managers (USFMs) to raise capital from EU HNWIs is to establish a fund under the Luxembourg Part 2 UCI regime, optionally with an ELTIF label to notably benefit from the repute of this label, as well as from an EU marketing passport for retail investors

The entry into force, on 2 March 2025, of the law of 17 February 2025 transposing in the Grand Duchy of Luxembourg Directive (EU) 2019/2121 of the European Parliament and the Council of 27 November 2019 on cross-border conversions, mergers and divisions entails important changes in the Luxembourg legal system...

On 26 February 2025 the European Commission published a new package of proposals to simplify and reduce the reporting requirements under Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy (EUT), and the Corporate Sustainability Due Diligence Directive (CSDDD), the Omnibus package.

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.

On 24 July 2025, the Luxembourg government released the draft law No. 8591 ("the Draft Law") transposing the Directive (EU) 2025/872 ("DAC9")...

On 17 April 2013, the EU published Regulation (EU) No 345/2013 on European venture capital funds to facilitate the financing and marketing of VC funds within the EU, aiming to streamline the financing of the internal market.

Luxembourg has enhanced its existing limited partnership regime, adding the special limited partnership to its range of investment vehicles designed for the alternative investment industry...

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...

As of 2025, Luxembourg continues to solidify its position as a hub for private equity and M&A activities.

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...

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...