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Hogan Lovells

Luxembourg implements the EU Mobility Directive on cross-border conversions, mergers, and divisions

Hogan Lovells on

On 23 January 2025, the Luxembourg Parliament adopted in its first constitutional vote the law bill no. 8053 implementing the Directive (EU) 2019/2121 of the European Parliament and of the Council as regards cross-border...more

A&O Shearman

Luxembourg transposes the EU Mobility Directive - A new framework for Cross- Border Operations within the EEA

A&O Shearman on

The EU Mobility Directive establishes a new legal framework for cross- border conversions and divisions, harmonising the existing rules for cross-border mergers (the Cross-Border Operations). It aims to enhance company...more

A&O Shearman

Luxembourg tax administration issues guidance on the tax treatment and reporting obligations of reverse hybrid entities

A&O Shearman on

On 9 June 2023, the Luxembourg tax administration (the LTA) issued circular L.I.R. n°168quater/1 (the Circular) providing long-awaited guidance on the application of article 168quater of the Luxembourg Income Tax Law (the...more

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