Luxembourg: Corporate and Company Law

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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

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

Luxembourg Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

New Gender-balance Law For Luxembourg-listed Company Boards

Luxembourg Commercial

AO

A&O Shearman

Omnibus I Approval | Eyes On ESG (Video)

Luxembourg Commercial

AM

Arendt & Medernach

Luxembourg's New Start-Up Tax Credit: Key Features And Implications For Investors As From 2026

A

ATOZ

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

European Union Commercial

AM

Arendt & Medernach

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

European Union Commercial

LL

Loyens & Loeff

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

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

MB

Mayer Brown

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

Luxembourg Commercial

CL

CMS Luxembourg

Luxembourg Regulator CSSF Launches Modernisation Of SIF And UCI Part II Fund Regimes

Luxembourg Finance

LL

Loyens & Loeff

Pillar 2 Law To Be Amended For DAC 9 And OECD Guidance

AM

Arendt & Medernach

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

European Union Commercial

AM

Arendt & Medernach

Everyday IP: Coffee (And Tea) To Ease The Daily Grind

DG

Dennemeyer S.A.

Retail Investment Strategy – What Fund Managers Should Know

European Union Finance

LL

Loyens & Loeff

EFRAG Delivers Simplified ESRS To EU Commission

On 3 December 2025, EFRAG submitted its technical advice to the EU Commission on the draft simplified European Sustainability Reporting Standards (ESRS)...

Luxembourg Commercial

AM

Arendt & Medernach

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

The Luxembourg Accounting Standards Board (Commission des Normes Comptables - CNC) issued Q&A CNC 25/036 today, which replaces Opinion CNC 09/002.

Luxembourg Accounting

AM

Arendt & Medernach

Energy & Infrastructure M&A 2025 - Luxembourg Chapter

Over the past 12 months, Luxembourg's energy and infrastructure M&A market has remained resilient, albeit shaped more by global fundraising and structuring trends than by domestic asset-level transactions.

Luxembourg Commercial

LL

Loyens & Loeff

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

SFDR 2.0: what the EU Commission's proposal really changes The European Commission has released its proposal to revise SFDR, and it represents a fundamental shift.

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

Chambers Global Practice Guide 2025 - Alternative Funds

Luxembourg is one of the smallest countries in Europe, yet it is a global giant in the investment fund industry. Luxembourg is the second largest investment fund centre...

Luxembourg Finance

LS

Luther Luxembourg S.A.

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

As part of its strategy to foster competitiveness and innovation across the European Union, the European Commission has launched a public consultation on the creation of a "28th Regime", being a single, harmonised set of company law rules ...

Luxembourg Wealth Mgt

B

BSP

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

On 2 October 2025, bill of law n°8627 (the "Bill of Law") implementing i.a Directive (EU) 2024/1619 of the European Parliament and of the Council amending Directive 2013/36/EU as regards supervisory powers...

Luxembourg Finance

CL

CMS Luxembourg

ESG Comparative Guide

ESG Comparative Guide for the jurisdiction of Luxembourg, check out our comparative guides section to compare across multiple countries

Luxembourg Commercial

B

BSP

Q3 2025 Wrap-up On Sustainability | Eyes On ESG (Video)

Luxembourg Commercial

AM

Arendt & Medernach

"ESG Should Be Treated As A Systemic Challenge"

On the occasion of Paperjam's 5th Real Estate Seated Dinner Party feat Paperjam x LuxReal Awards 2025, organised by Paperjam Club and LuxReal on 02 October at Casino 2000...

Luxembourg Real Estate

LL

Loyens & Loeff

More Clarity On VAT Exemption For M&A Services

In recent years, the VAT treatment of M&A services in share transactions – such as corporate finance advisors and investment banks – has been subject to considerable debate

LL

Loyens & Loeff

The Omnibus Endgame: EU Parliament's Anticipated Final Position On CSRD And CSDDD

The EU nears the conclusion of the Omnibus negotiations. With the Council's final position on the second Omnibus proposal since June 2025 on the table, attention now turns to the EU Parliament...

European Union Commercial

LL

Loyens & Loeff

Chambers Global Practice Guide To Private Equity 2025: Luxembourg

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

Luxembourg Commercial

MG

Maples Group

ATOZ Insights - October 2025

A

ATOZ

Why Does Diversity Matter More Than Ever In The Financial Sector? (Video)

Luxembourg Finance

AM

Arendt & Medernach

Transfer Pricing Adjustments Within Multinational Groups May Be Subject To VAT: Milestone Decision By Court Of Justice Of The EU

AM

Arendt & Medernach

ESG Claims In Marketing Communications: What You Need To Know | Eyes On ESG (Video)

Luxembourg Commercial

AM

Arendt & Medernach

EU Data Act: New Unfair Contractual Terms In B2B Data-Sharing Agreements

European Union Privacy

LL

Loyens & Loeff

ELTIF Snippet Series #5 US Fund Managers: What You Can (And Cannot) Invest In

Luxembourg Commercial

LL

Loyens & Loeff

ESG Litigation Trend Report: Climate Change Litigation - From General Duties To Specific Obligations

Luxembourg Commercial

LL

Loyens & Loeff

Transposition Of The Mobility Directive | A Review

Luxembourg Commercial

B

BSP

ESG - Omnibus Package I CSRD & Taxonomy Changes

Luxembourg Commercial

B

BSP

Luxembourg Law Of 7 August 2023 On Business Continuation And Modernisation Of Bankruptcy Law | Recent Case Law Developments

Luxembourg Insolvency

B

BSP

Luxembourg RCS I Filing Formalism: Substantial Changes And A New Filing Framework To Be Implemented As Of 12 November 2024

Luxembourg Commercial

B

BSP

Gender Balanced Boards | Luxembourg Moves To Implement "Women On Boards" Directive

Luxembourg Commercial

B

BSP

EU Startup And Scaleup Strategy | "Choose Europe To Start And Scale"

Luxembourg Finance

B

BSP

Luxembourg State Council Formally Opposes Adoption Of National Merger Control Bill Of Law

Luxembourg Commercial

AM

Arendt & Medernach

Long-Term Incentive Plans | Remuneration Essentials (Video)

Luxembourg Commercial

AM

Arendt & Medernach

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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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Company Formation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

Employment Law And Pay Transparency | Remuneration Essentials (Video)

AM

Arendt & Medernach

Podcast Series Episode 8: Multiple-Vote Share Structures Directive

BL

Bernitsas Law

Cyprus Remote Employers (Video)

CA

CYAUSE Audit Services Ltd

Next Stop: Accelerated Transformation (Video)

MP

Machas & Partners Law Firm

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