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.

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?

The corporate mandate (the "Mandate") implies the exercise of responsibilities and powers by the company director/manager in the interests of the company...

Luxembourg Commercial

CL

CMS Luxembourg

Luxembourg Implements The EU Women On Boards Directive

On 28 March 2025, the Luxembourg government submitted bill of law 8519 (Bill of Law) implementing Directive (EU) 2022/2381 on improving the gender balance...

Luxembourg Commercial

AM

Arendt & Medernach

Women on Boards: der Countdown läuft

Die EU-Richtlinie 2022/2381 „Women on Boards" (die „Richtlinie") ist mittlerweile offiziell in Kraft getreten, da die Mitgliedstaaten bis zum 28. Dezember 2024 Zeit hatten, um sie in nationales Recht umzusetzen.

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

CS

Chevalier & Sciales

Common Struggles Faced By International Creditors In Luxembourg Bankruptcy Proceedings

Luxembourg Insolvency

LL

Loyens & Loeff

Key Tax Measures Unveiled

AM

Arendt & Medernach

CSRD Update: "Quick Fix" Offers Breathing Space For Wave 1 Companies

Luxembourg Commercial

AM

Arendt & Medernach

CoA, July 9, 2025, Order, UPC_CoA_430/2025

BP

Bardehle Pagenberg

AI: A Threat Or An Asset For The Lawyer

Luxembourg Technology

LL

Loyens & Loeff

General Court Clarifies Conditions Under Which Mergers Below EU Thresholds May Be Referred To EU Commission Under Article 22 EUMR

Luxembourg Commercial

AM

Arendt & Medernach

CSRD & Omnibus I: What Luxembourg Companies Need To Know | Eyes On ESG (Video)

Luxembourg Commercial

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

Rules of civil procedure are deemed to be at the service of the parties to a dispute, as the form is meant to be an instrument of the realization of justice.

Luxembourg Commercial

LL

Loyens & Loeff

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

Following the Court of Justice of the European Union (CJEU)'s ruling of 21 December 2023 in case C-288/22, the Luxembourg VAT authorities published on 15 January 2024 a newsletter...

EH

ELVINGER HOSS PRUSSEN, société anonyme

CJEU Judgement On VAT Treatment Of Directors' Fees

On 21 December 2023, the CJEU delivered its highly anticipated judgement following the preliminary ruling referral by a Luxembourg court regarding the VAT regime applicable to an individual acting as director of Luxembourg PLLCs.

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

Corporate Governance Comparative Guide

Luxembourg Commercial

GS

GSK Stockmann SA

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

Adoption Of The Women On Boards Directive

European Union Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

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

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

Luxembourg Commercial

GS

GSK Stockmann SA

As part of the measures to combat inflation, the Law of 26 October 2022 provides for a temporary reduction in Luxembourg VAT rates that will be effective from 1 January 2023 to 31 December 2023.

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

Adoption Of The Women On Boards Directive

Following an initial proposal on gender balance on company boards submitted by the European Commission ten years ago and numerous positions by ...

European Union Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

Corporate Governance In Luxembourg - 2022

Luxembourg Commercial

LS

Luther S.A.

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

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

Luxembourg Insolvency

LL

Loyens & Loeff

CSSF Introduces New Reporting Requirements

On 22 December 2021, the Luxembourg Financial Sector Supervisory Authority (CSSF) published three circular letters, clarifying existing reporting obligations and introducing new ones...

Luxembourg Finance

O

Ogier

Avoiding Delays When Incorporating In Luxembourg

In TMF Group's Global Business Complexity Index, which ranks countries for the complexity of their business environments, Luxembourg shifted from 50th place in 2020 to 65th in 2021, representing a reduction in complexity.

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

COVID-19 – Director's Duties: Suspension Of The Obligation To File For Insolvency

Luxembourg Coronavirus

O

Ogier

New Measures For Luxembourg Investment Funds In The Context Of COVID-19

Luxembourg Coronavirus

A

ATOZ

COVID-19 And Corporate Governance - New Relief Measures For Shareholders' And Board Meetings

Luxembourg Coronavirus

O

Ogier

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Latest Videos

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Why Fiduciary Services Are The Key To Unlocking Cyprus Company Growth? (Video)

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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