Luxembourg: Directors and Officers

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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.

The Clock Is Ticking On Gender Representation For Luxembourg-Listed Company Boards

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 Commercial

D

Dechert

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

The EU Directive 2019/1151, which modifies Directive 2017/1132 regarding the use of digital tools and processes in company law...

Luxembourg Commercial

LS

Luther Luxembourg S.A.

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

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.

Luxembourg Commercial

B

BSP

2025 Edition: Luxembourg Case Law Briefing—corporate Law Highlights

In this edition, we are focusing on the 2024 calendar year rulings we identified to be the most relevant for actors navigating the corporate sector. Subject matter includes, among other topics:

Luxembourg Commercial

AO

A&O Shearman

Combination Of Corporate Mandate And Employment Contract: What Are The Implications?

Luxembourg Commercial

CL

CMS Luxembourg

Luxembourg Implements The EU Women On Boards Directive

Luxembourg Commercial

AM

Arendt & Medernach

Women on Boards: der Countdown läuft

Luxembourg Commercial

AM

Arendt & Medernach

Women on Boards : le compte à rebours est lancé

Luxembourg Commercial

AM

Arendt & Medernach

Women On Boards: The Countdown Has Begun

Luxembourg Commercial

AM

Arendt & Medernach

Understanding The VAT Implications For Board Members In Luxembourg

H

Harneys

Final Episode On VAT And Directors' Fees: Luxembourg VAT Authorities Issue Circular 781-2

AM

Arendt & Medernach

Luxembourg District Court Applies CJEU Decision On VAT And Directors' Fees

Luxembourg Commercial

AM

Arendt & Medernach

WEBINAR REPLAY | The Permanent Representative Of A Director And The Representative Of A Liquidator

Luxembourg Commercial

CL

CMS Luxembourg

New RCS Filing Requirements: Mandatory Luxembourg National Identification Numbers For Natural Persons

Luxembourg Commercial

CS

Chevalier & Sciales

Luxembourg M&A: Structuring Beyond Execution - Paperjam

Luxembourg Commercial

LS

Luther Luxembourg S.A.

Pillar Two: Luxembourg Releases List Of Jurisdictions Enabling GIR Filing Exemption

A

ATOZ

Risk-based Approach : Key Updates

Luxembourg Commercial

CL

CMS Luxembourg

Luxembourg Adopts A New Cyber And Resilience Framework With NIS 2 And CER Laws

Luxembourg Technology

AO

A&O Shearman

Luxembourg Tax Alert — Advocate General Recommends Dismissal Of Commission Action Concerning Luxembourg's Application Of The ATAD Interest Limitation Rules To Certain Securitisation Vehicles

GP

Goodwin Procter LLP

Luxembourg Directors And VAT: Adjusting To The ECJ's 2023 Ruling

The European Court of Justice, rendered on 21 December 2023, a decision regarding the classification of directors' activities within the framework of Luxembourg VAT law.

CS

Chevalier & Sciales

Common Struggles Faced By International Creditors In Luxembourg Bankruptcy Proceedings

A large number of international corporate groups conducting their activities all over the world have holding or finance companies in Luxembourg.

Luxembourg Insolvency

LL

Loyens & Loeff

Key Tax Measures Unveiled

On 23 May 2024, bill of law 8388 (Bill) was submitted to the Luxembourg Parliament, introducing several measures that complement existing domestic tax rules...

AM

Arendt & Medernach

Procedural Tactics In Luxembourg Corporate And Financial Disputes: The Appointment Of A Provisional Director (Administrateur Provisoire)

When ones interest is at risk further to the malfunctioning of the company and that this poses serious threats to the company, investors may modify...

Luxembourg Commercial

LL

Loyens & Loeff

Procedural Tactics In Luxembourg Corporate And Financial Disputes: Initiating Proceedings

Luxembourg Commercial

LL

Loyens & Loeff

Director's Fees: 2018 Tax Year Still Open For VAT Refund

EH

ELVINGER HOSS PRUSSEN, société anonyme

CJEU Judgement On VAT Treatment Of Directors' Fees

B

BSP

Update On The VAT Treatment Of Directors' Fees

NR

Norton Rose Fulbright Hong Kong

Disqualified Directors – Facilitated Exchange Of Information Between Member States

Luxembourg Commercial

BS

Bonn & Schmitt

Practical Impact Of The New Luxembourg Restructuring & Insolvency Toolbox - Snippet Series

Luxembourg Insolvency

LL

Loyens & Loeff

The Opinion Of Advocate General KOKOTT Regarding The Case C-288/22

BS

Bonn & Schmitt

Directors' Fees Not Subject To VAT According To Advocate General

Luxembourg Commercial

AM

Arendt & Medernach

Opinion Of The CJEU Advocate General Regarding The VAT Treatment Of Director Fees

A

ATOZ

Common Struggles Faced By International Creditors In Luxembourg Bankruptcy Proceedings

Luxembourg Insolvency

LL

Loyens & Loeff

The Opinion Of Advocate General KOKOTT Regarding The Case C-288/22

While the Grand-Duchy of Luxembourg has generally considered since the Circular n°781 of 30 September 2016 (Activities of company directors) that activities performed by a director of a legal...

BS

Bonn & Schmitt

Directors' Fees Not Subject To VAT According To Advocate General

The case involved TP, a lawyer and member of the board of directors of several Luxembourg public limited companies. In his role as member of the board, he made decisions relating to the accounts...

Luxembourg Commercial

AM

Arendt & Medernach

Opinion Of The CJEU Advocate General Regarding The VAT Treatment Of Director Fees

On 13 July 2023, the Advocate General ("AG") Kokott of the Court of Justice of the European Union ("CJEU") issued her opinion in the case C-288/22 TP (the "TP Case") on the VAT status of independent directors.

A

ATOZ

Common Struggles Faced By International Creditors In Luxembourg Bankruptcy Proceedings

A large number of international corporate groups conducting their activities all over the world have holding or finance companies in Luxembourg.

Luxembourg Insolvency

LL

Loyens & Loeff

Corporate Governance Comparative Guide

Luxembourg Commercial

GS

GSK Stockmann SA

30 ans de délit d'abus de biens sociaux

Il y a 30 ans, par une loi du 21 juillet 1992, le droit pénal luxembourgeois a été enrichi d'une nouvelle infraction visant les dirigeants de sociétés, à savoir l'abus de biens sociaux (ABS).

Luxembourg Commercial

AM

Arendt & Medernach

Misuse Of Corporate Assets Turns 30

30 years ago, with the law of 21 July 1992, Luxembourg criminal law was enhanced with a new offence targeting company directors: misuse of corporate assets (abus de biens sociaux).

Luxembourg Commercial

AM

Arendt & Medernach

A 50% Shareholder May Initiate A Liability Claim On Behalf Of An SA Against Its Directors

Before the 2016 reform of the Luxembourg company law, only the shareholders' meeting deciding by a simple majority (or possibly the board itself) has the authority to decide on actions...

Luxembourg Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

New RCS Filling Formalities

On 1 October 2021, the Luxembourg Business Register ("LBR") issued a public notice detailing a new set of rules regarding the filing process with the Luxembourg Trade and Companies Register ("RCS").

Luxembourg Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

Restructuring & Insolvency Comparative Guide

Luxembourg Insolvency

LL

Loyens & Loeff

CSSF Introduces New Reporting Requirements

Luxembourg Finance

O

Ogier

Avoiding Delays When Incorporating In Luxembourg

Luxembourg Commercial

TG

TMF Group BV

Club Deals: The Essentials Of Structuring Co-Investments Via Luxembourg Vehicles

Luxembourg Commercial

LL

Loyens & Loeff

New Reporting And Management Letter Requirements Relating To Luxembourg Investment Fund Managers And Undertakings For Collective Investment

Luxembourg Finance

LL

Loyens & Loeff

Luxembourg Companies To Hold Virtual Meetings Until 31 December 2022

Luxembourg Commercial

O

Ogier

Private Bribery Under Luxembourg Law

Luxembourg Criminal

LL

Loyens & Loeff

Parts Bénéficiaires – Ein Innovatives Und Anpassungsfähiges Instrument Für Private Equity Und Andere Finanzstrukturen In Und Aus Luxemburg

Luxembourg Commercial

W

Wildgen

Board Agenda: Approve Whistleblower Policy And Develop Communication Plan

Luxembourg Commercial

LL

Loyens & Loeff

Luxembourg Companies To Hold Virtual Meetings Until 31 December 2021

Luxembourg Commercial

O

Ogier

Voluntary Dissolution/Liquidation In Luxembourg

Luxembourg Commercial

H

Harneys

Continuation Of A BVI Company To Luxembourg

Luxembourg Commercial

H

Harneys

Luxembourg Directors - Beware The Comfort Letter

Luxembourg Coronavirus

LL

Loyens & Loeff

Luxembourg Companies Allowed To Hold Virtual Meetings Until 31 December 2020

Luxembourg Commercial

O

Ogier

COVID-19: The Possibility To Hold General Meetings And Other Meetings Of Corporate Bodies Of Entities Remotely Extended Until 31 December 2020

Luxembourg Coronavirus

A

ATOZ

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Latest Videos

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CA

CYAUSE Audit Services Ltd

"Fully Covered": The Impact Of IAF/SEAR On Directors' And Officers' Insurance (Video)

AC

Arthur Cox

Company Formation In Slovakia 2023 (Video)

ZI

Zugimpex International GmbH

Malta Company Formation Agents (Video)

CG

CSB Group

The Role Of Independent Directors In Corporate Governance (Video)

AM

Arendt & Medernach

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