05/09/14

EMIR : UPDATED Q&A

ESMA published updated versions of its Q&A on 21 May 2014 (ESMA/2014/550) and on 10 July 2014 (ESMA/2014/815).

Elvinger Hoss Prussen

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05/09/25

Luxembourg tax authorities clarify the "CIV carve-out" under the reverse hybrid rules

On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2 (the “Circular”), providing clarifying guidance on the interpr…

Deferred payment of minimum share capital for SARLs

Bill of law 8669 was submitted to Parliament yesterday to authorise the deferral of payment of the minimum share capital for private limited companies…

Omnibus I approved: what’s next for Luxembourg on sustainability reporting and due diligence?

The new thresholds significantly reduce the number of companies in scope of the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sust…