On December 19, the Luxembourg Parliament adopted a law requiring the Luxembourg Business Registers (the LBR) to refuse registration in the Luxembourg Trade and Companies Register (the RCS) and to demand the cessation of...more
1/16/2026
/ Business Entities ,
Corporate Governance ,
Due Diligence ,
Enforcement Actions ,
EU ,
Luxembourg ,
New Legislation ,
Registration Requirement ,
Regulatory Oversight ,
Regulatory Requirements ,
Risk Management
On December 16, 2025, the government filed a draft law n°8669 (the Draft Law), which aims to allow, subject to conditions, the deferred payment of the minimum share capital of private limited liability companies (S.à r.l.)...more
1/16/2026
/ Anti-Money Laundering ,
Business Entities ,
Business Formation ,
Know Your Customers ,
Limited Liability Company (LLC) ,
Luxembourg ,
Money Laundering ,
Private Limited Companies ,
Proposed Legislation ,
Regulatory Reform ,
Share Capital ,
Transparency
Luxembourg has adopted a new law requiring listed companies, including investment funds constituted as companies, to ensure that at least 33% of board seats are held by the under-represented sex by June 30, 2026, applying to...more
12/26/2025
/ Board of Directors ,
Capital Markets ,
Corporate Governance ,
Disclosure Requirements ,
Diversity and Inclusion Standards (D&I) ,
Enforcement Actions ,
EU ,
Luxembourg ,
New Legislation ,
Publicly-Traded Companies ,
Regulatory Requirements ,
Reporting Requirements
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
The Luxembourg Parliament recently enacted a law reforming the Trade and Companies Register (RCS) and the Register of Beneficial Owners (RBE) laws.
This reform is a direct response to the decision of the Court of Justice of...more
2/10/2025
/ Anti-Money Laundering ,
Beneficial Owner ,
Compliance ,
Corporate Transparency Act ,
Court of Justice of the European Union (CJEU) ,
Data Privacy ,
Data Protection ,
Enforcement Actions ,
EU ,
Luxembourg ,
Member State ,
New Legislation ,
Regulatory Reform
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
2/10/2025
/ Business Entities ,
Companies Act ,
Compliance ,
Corporate Governance ,
Cross-Border ,
EU ,
European Economic Area (EEA) ,
Luxembourg ,
Mergers ,
Regulatory Requirements ,
Shareholders