Law Firm ILN-telligence Podcast | Episode 38: Pierre Hurt, Lutgen & Associés | Luxembourg
We are very pleased to present the 2025 edition of our Luxembourg corporate law-focused case law briefing, curated by the A&O Shearman Luxembourg Corporate/M&A team. In this edition, we focus on the 2024 calendar year...more
International transactions, such as private equity deals, mergers and acquisitions, and financing arrangements, frequently leverage Luxembourg entities as holding companies or joint ventures. It is common for such companies...more
On 29 January 2025, the Luxembourg tax authorities published Circular L.I.R. n° 164/1 (Circular), which replaces the previous circular L.I.R. n° 164/1, dated 23 March 1998. The Circular updates the rules related to interest...more
On 23 January 2025, Luxembourg enacted a bill implementing the EU Mobility Directive (2019/2121) for cross-border conversions, mergers and divisions, featuring (i) a harmonised legal framework for these transactions across...more
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
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
We are very pleased to present the third edition of our Luxembourg corporate law-focused case law briefing. In this edition, we are focusing on the 2022 calendar year rulings we identified to be the most relevant for...more
In Short - The Background: Luxembourg has introduced a new foreign direct investment regime with a suspensory mandatory notification requirement in relation to investments in a broad range of sectors....more
On 19 July 2023, the Luxembourg Parliament adopted the draft bill n°8007 (the "New Law") which mainly aims at rectifying certain clerical errors and addressing certain inconsistences and uncertainties notably in the...more
We are very pleased to present our second Luxembourg corporate law focused case law briefing. - In this second edition, we have focused on those decisions published in 2020 and 2021 which we have identified as the...more
Under emergency legislation applicable with immediate effect for three months with a view to contain the rapid spread of COVID-19 in Luxembourg, Luxembourg enacted on 20 March 2020 temporary measures applicable to all...more
On 1 August 2019, the Luxembourg legislator implemented the second shareholder right directive (SRD II) by amending the law of 24 May 2011 relating to the exercise of certain shareholder rights at general meetings of listed...more
In the context of the implementation of the second shareholder rights directive (SRD II), the Luxembourg legislator has amended the law of 24 May 2011 relating to the exercise of certain shareholder rights at general meetings...more
1. What’s happening? The law of 10 August 1915 on commercial companies (the Companies Act) has been amended by the law of 10 August 2016 (the Reform Law), introducing major changes aimed at modernising the corporate legal...more
1. Framework for an exit from an SARL - Prior to 23 August 2016, any transfer of shares to non-shareholders of an SARL was subject to the prior approval of the shareholders holding not less than 75% of the SARL's share...more