Luxembourg: Corporate Governance

Luxembourg's fund industry has long relied on external portfolio managers and investment advisors, but recent regulatory scrutiny raises fundamental questions about how investment decision-making is organized and where authority truly resides. The distinction between delegation and advisory models is not merely formal—it reflects a deeper tension between commercial reality and regulatory expectations, with direct consequences for sponsors seeking to maintain control while meeting substance requirement

Luxembourg has implemented new gender balance requirements for listed company boards, mandating that at least 33% of all director positions be held by the under-represented sex by June 30, 2026.

Luxembourg has introduced a new law allowing founders of private limited liability companies (SARLs) to defer the cash payment of the EUR 12,000 minimum share capital for up to 12 months following incorporation. This legislative change addresses the practical challenge of opening bank accounts before incorporation, enabling businesses to launch quickly without immediate funding requirements while maintaining statutory minimum capital safeguards.

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...

ESG Claims In Marketing Communications: What You Need To Know | Eyes On ESG...

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 12 December 2023, the European Insurance and Occupational Pensions Authority (EIOPA) launched a public consultation on its draft Opinion on sustainability claims and greenwashing (EIOPA Opinion).

Report resulting from the consultation ending on 15 December 2023.

In a press release dated 10 October 2023, the Luxembourg Commission de Surveillance du Secteur Financier presented the current state of diversity within the management bodies ...