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
As of November 12, 2024, all individuals registered or to be registered within a file of an entity itself registered with the Luxembourg trade and companies register (RCS) will be required to communicate or request a...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
10/18/2023
/ Appeals ,
Business Formation ,
BVI Business Companies ,
Corporate Crimes ,
Corporate Dissolution ,
Corporate Governance ,
Corporate Misconduct ,
Corporate Restructuring ,
EU ,
Liquidation ,
Luxembourg ,
Shareholder Litigation ,
Shareholders
The Luxembourg Parliament passed on 20 July 2023 a law that reforms the right of establishment in Luxembourg, aiming to adapt the existing law to the changing environment and to enhance the professional integrity of...more
The Luxembourg parliament has adopted an act on business continuity, restructuring and the modernisation of the bankruptcy regime (the Insolvency Modernisation Act or IMA)....more
Do you plan to invest in a Luxembourg entity that operates critical activities, such as energy, transport, health or communications in Luxembourg? If yes, you may need to get approval from the Ministry of Economy first. Here...more
A new bill of law n°7885 introduces a mandatory notification and pre-approval requirement for certain foreign direct investments made by non-European investors in a Luxembourg entity operating in a critical sector in the...more