Luxembourg: Corporate and Company Law

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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.

SARL Incorporations Made Easier: Deferred Capital Regime Nears Effectiveness

Luxembourg is set to modernize its corporate law by allowing founders of private limited liability companies (SARLs) to defer payment of the minimum share capital for up to 12 months after incorporation. This reform eliminates the requirement for pre-incorporation bank accounts while maintaining robust anti-money laundering safeguards, potentially accelerating company formation and enhancing Luxembourg's competitiveness in fund and investment structuring.

Luxembourg Commercial

LL

Loyens & Loeff

Trend Alert: Preferred Instruments - Hybrids That Talk Equity, Walk Debt

Preferred instruments are having a moment. In today’s market, where capital structures are getting more creative and investor expectations more nuanced, we are seeing a clear uptick in hybrid...

Luxembourg Commercial

LL

Loyens & Loeff

Share Premium Repayment In Luxembourg Without Capital Reduction: Withholding Tax Risk Confirmed

In a decision dated 25 March 2026 (45846a), the Luxembourg Administrative Tribunal (Tribunal administratif - the "Court") confirmed that the repayment of a share premium to shareholders, without a concurring reduction of share capital, is subject to a potential 15% withholding tax.

Luxembourg Commercial

MG

Maples Group

Verschärfte Anforderungen an Inhousevergaben in Konzernstrukturen

Mit Urteil vom 15.01.2026 hat der Europäische Gerichtshof (EuGH) seine Rechtsprechung zu Inhousevergaben fortentwickelt...

Luxembourg Government

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Luther Luxembourg S.A.

Pending Luxembourg Legislation Will Make SARL Incorporations Quicker And Easier – New York Office Snippet

Luxembourg Commercial

LL

Loyens & Loeff

Le sort du bail en cas de procédure d’insolvabilité du locataire

Luxembourg Insolvency

LS

Luther Luxembourg S.A.

Luxembourg Law Dated 19 December 2025 Amending Company Law To Introduce Digital Procedures

Luxembourg Commercial

LS

Luther Luxembourg S.A.

Le sort du bail en cas de procédure d'insolvabilité du locataire

Luxembourg Insolvency

LS

Luther Luxembourg S.A.

LuxSE's EM3S Allows Admission To Trading Without A CSD

Luxembourg Commercial

AO

A&O Shearman

WEBINAR REPLAY | Free Shares: From Theory To Practice

Luxembourg Commercial

CL

CMS Luxembourg

EU Connect Snippet #3: What’s Next In EU Sustainability, Reporting And Competitiveness

European Union Finance

LL

Loyens & Loeff

Bank Director And Key Function Holder Suitability Assessment Under CRD VI

Luxembourg Commercial

LL

Loyens & Loeff

Circular CSSF 25/901: New Rules For SIFs, SICARs And Part II UCIs

Luxembourg Finance

GA

Ganado Advocates

ESMA Principles And Good Practices To Avoid Greenwashing In Marketing Communications

Luxembourg Commercial

CL

CMS Luxembourg

Everyday IP: How Intellectual Property Powers The World Of Sports

DG

Dennemeyer S.A.

Immobilieninvestments im Umbruch Turbulenzen im Markt alternativer Anlagen – institutionelle Investoren und Fondsmanager im Schulterschluss

Luxembourg Finance

LS

Luther Luxembourg S.A.

Trend Alert: Preferred Instruments - Hybrids That Talk Equity, Walk Debt

Luxembourg Commercial

LL

Loyens & Loeff

How Is AI, Experimentation And Smarter Delivery Transforming Legal Work? (Podcast)

Luxembourg Technology

AO

A&O Shearman

Luxembourg Retail Fund Can Now Have Crypto Exposure - And What About Swiss Funds?

Luxembourg Technology

LL

Loyens & Loeff

CSSF Circular 25/901: Consolidation, Recalibration, And Clarification Of Luxembourg's Framework For SIFs, SICARs, And Part II UCIs

On 19 December 2025, the Commission de Surveillance du Secteur Financier (CSSF) in Luxembourg published Circular 25/901 (the Circular), setting out updated supervisory...

Luxembourg Finance

GP

Goodwin Procter LLP

Luxembourg: Deferred Payment Of Minimum Share Capital For Private Limited Liability Companies (S.à R.l.)

The opening of bank accounts for newly incorporated entities has become increasingly challenging, both in Luxembourg and internationally.

Luxembourg Commercial

B

Buren

US Fund Managers: Structuring Considerations For Belgian Private Privak Investors In A Luxembourg Fund - New York Office Snippet

US fund managers rely on a Luxembourg access point (Lux Fund) within their fund structure to cater to the preferences of EU investors and to streamline distribution in the EU using a marketing passport.

Luxembourg Finance

LL

Loyens & Loeff

Quoted: Sustainable Financing – Shifting Towards The Transition

In the European Union's (EU) policy context, sustainable finance is understood as finance to support economic growth while reducing pressures on the environment to help reach the climate and environmental objectives...

Luxembourg Finance

LL

Loyens & Loeff

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

Luxembourg Commercial

D

Dechert

Luxembourg SARL Reform: Draft Bill Introduces 12-Month Deferral For Minimum Capital Payment

Luxembourg Commercial

MG

Maples Group

Carried Interest: Luxembourg Modernises Its Tax Regime

AM

Arendt & Medernach

Advocate-General Sheds Light On VAT Implications Of Transfer Pricing Adjustments

European Union Tax

LL

Loyens & Loeff

New Tax Incentive For Start-up Investments: Are You Ready To Maximise This Opportunity?

AM

Arendt & Medernach

EU Legislator's Amendment To The EUDR: Key Changes And Next Steps

European Union Commercial

LL

Loyens & Loeff

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

Luxembourg Commercial

AO

A&O Shearman

CSSF Streamlines SIFs, SICARs And Part II UCIs Regulations – With An Indirect Impact On RAIFs

Luxembourg Finance

D

Dechert

Luxembourg Legislation On Gender Balance For Directors Of Listed Companies Voted Through Parliament

Luxembourg Commercial

AM

Arendt & Medernach

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

Luxembourg Commercial

CL

CMS Luxembourg

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

CSSF Streamlines SIFs, SICARs And Part II UCIs Regulations – With An Indirect Impact On RAIFs

The Luxembourg supervisory authority, the CSSF, released circular 25/901 relating to SIFs, SICARs and Part II UCIs (the "Circular") on 19 December 2025...

Luxembourg Finance

D

Dechert

Luxembourg Legislation On Gender Balance For Directors Of Listed Companies Voted Through Parliament

On 17 December 2025, bill of law 8519 implementing Directive (EU) 2022/2381 on gender balance among directors of listed companies was voted through by the Luxembourg Parliament...

Luxembourg Commercial

AM

Arendt & Medernach

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

CBAM Implementation Package Published And Proposals For Future Expansion

Luxembourg Commercial

CL

CMS Luxembourg

Omnibus I Approved: What's Next For Luxembourg On Sustainability Reporting And Due Diligence?

The new thresholds significantly reduce the number of companies in scope of the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive...

European Union Commercial

AM

Arendt & Medernach

The Omnibus Saga Comes To An End (For Now): How The Final Omnibus Reshapes The CSRD And CSDDD

On 16 December, the EU Parliament formally adopted the Omnibus I text, amending the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).

European Union Commercial

LL

Loyens & Loeff

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

Luxembourg and Brazil have developed a robust and enduring bilateral relationship, marked by strong diplomatic, economic, and financial ties. Brazil hosts the largest Latin American population in Luxembourg...

LL

Loyens & Loeff

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

Le Tribunal administratif de Paris valide la remise en cause par l'administration fiscale du taux réduit de retenue à la source de 5 % prévu par la convention franco-luxembourgeoise en présence de dividendes versés...

MB

Mayer Brown

Provisional Agreement Reached On Amendments To EU Corporate Sustainability Reporting And Due Diligence Rules

Luxembourg Commercial

CL

CMS Luxembourg

EFRAG Delivers Simplified ESRS To EU Commission

Luxembourg Commercial

AM

Arendt & Medernach

Luxembourg Accounting Standards Board Issues New Q&A On Consolidation Exemption For Alternative Investment Industry

Luxembourg Accounting

AM

Arendt & Medernach

Energy & Infrastructure M&A 2025 - Luxembourg Chapter

Luxembourg Commercial

LL

Loyens & Loeff

SFDR 2.0 – What Changes ? | Eyes On ESG (Video)

European Union Commercial

AM

Arendt & Medernach

Bill Of Law 8648 Implementing Directive (EU) 2024/825 – Empowering Consumers For The Green Transition

Luxembourg Consumer

AM

Arendt & Medernach

AI Act And Data Act: The CNPD At The Forefront

European Union Technology

LL

Loyens & Loeff

Employment Law And Pay Transparency | Remuneration Essentials (Video)

Luxembourg Employment

AM

Arendt & Medernach

CRD VI Implementation In Luxembourg: The Clock Has Started Ticking!

Luxembourg Finance

AM

Arendt & Medernach

LME Transactions In Europe

European Union Commercial

LL

Loyens & Loeff

Simplified Sustainability Rules – Targeted Changes And Grace Period Proposed For EU Deforestation Regulation

Luxembourg Commercial

AM

Arendt & Medernach

Chambers Global Practice Guide 2025 - Alternative Funds

Luxembourg Finance

LS

Luther Luxembourg S.A.

The 28th Regime | Towards A Single Set Of Rules For Innovative Companies

Luxembourg Wealth Mgt

B

BSP

Implementation Of CRD VI Into Luxembourg Law: Major Developments And Focus On The New Regime For Third-country Firms

Luxembourg Finance

CL

CMS Luxembourg

ESG Comparative Guide

Luxembourg Commercial

B

BSP

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Highlighted Content

Modifications du Code pénal social - Sanctions en cas de non-respect des dispositions relatives aux horaires flottants

Belgium Employment

CE

Claeys & Engels

Luxembourg EuVECA Managers And Luxembourg EuVECA Funds (European Venture Capital Funds)

Luxembourg Finance

CS

Chevalier & Sciales

Luxembourg Special Limited Partnership (SCSp) And Common Limited Partnership (SCS)

Luxembourg Finance

CS

Chevalier & Sciales

Comparison Table Of Luxembourg Investment Vehicles – Update July 2022

Luxembourg Finance

CS

Chevalier & Sciales

Luxembourg Securitisation Vehicles

Luxembourg Finance

CS

Chevalier & Sciales

Latest Videos

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ZI

Zugimpex International GmbH

Why Cyprus Is The Best Place For Your Business (2026) (Video)

CA

CYAUSE Audit Services Ltd

Podcast Series Episode 8: Multiple-Vote Share Structures Directive

BL

Bernitsas Law

Next Stop: Accelerated Transformation (Video)

MP

Machas & Partners Law Firm

The Supporting Team Behind Malta's Trusted Corporate Services Provider (Video)

CG

CSB Group

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