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Corporate law


Interpretation and application of the general anti-abuse rule of the Parent-Subsidiary Directive

Interpretation and application of the general anti-abuse rule of the Parent-Subsidiary Directive
14/12/2020

We prepared the ‘‘Overview of EU Member States and Switzerland’’, which gives you a comprehensive overview of the current state of play on the interpretation and application of the EU Parent Subsidiary Directive general anti-abuse rule (Directive 2015/121/EU) in the EU member states and how Switzerland deals with it.

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COVID-19: Luxembourg extends the possibility to hold company meetings remotely until 30 June 2021

COVID-19: Luxembourg extends the possibility to hold company meetings remotely until 30 June 2021
04/11/2020

Since the Covid-19 pandemic continues to impact the good governance of legal entities, the Luxembourg Government decided to extend the possibility for companies and other legal entities to hold their corporate body meetings remotely until 30 June 2021.

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Luxembourg Lower Court Delivers Judgment on the Scope of Hidden Dividend Distributions

Luxembourg Lower Court Delivers Judgment on the Scope of Hidden Dividend Distributions
21/10/2020

In its judgment handed down on 25 September 2020, the Lower Administrative Court (Tribunal Administratif) considered the scope of hidden dividend distributions under Luxembourg law.

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Beneficial owner information: CJEU asked for preliminary ruling affecting justifications to temporarily restrict public access

Beneficial owner information: CJEU asked for preliminary ruling affecting justifications to temporarily restrict public access
12/10/2020

IN A PENDING CASE AGAINST LUXEMBURG BUSINESS REGISTERS, THE LUXEMBOURG DISTRICT COURT SUBMITTED A REFERRAL TO THE COURT OF JUSTICE OF THE EUROPEAN UNION (CJEU) REQUESTING A PRELIMINARY RULING

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Holding meetings in companies

Holding meetings in companies
29/09/2020

While the coronavirus pandemic situation continues to have an impact on the sound governance of companies and other legal entities, the bill of law 7673  (the Bill) suggested the extension of the measures enabling the companies and legal entities

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COVID-19 - Virtual shareholder and board meetings allowed until 31 December 2020

COVID-19 - Virtual shareholder and board meetings allowed until 31 December 2020
25/09/2020

Virtual shareholder and board meetings allowed until 31 December 2020

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COVID-19: The possibility to hold general meetings and other meetings of corporate bodies of entities remotely extended until 31 December 2020

COVID-19: The possibility to hold general meetings and other meetings of corporate bodies of entities remotely extended until 31 December 2020
23/09/2020

On 22 September 2020, the draft law n°7673 providing measures concerning the holding of meetings of companies and other legal entities was voted by the Luxembourg Parliament (the “Law n°7673”).

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Entry into force of the law creating a register of fiducies and trusts

Entry into force of the law creating a register of fiducies and trusts
29/07/2020

Entry into force of the law creating a register of fiducies and trusts: new register for beneficial owners of fiduciary arrangements and express trusts complementary to the register of beneficial owners for legal entities

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Luxembourg Adopts Law on the Establishment of a Fiduciaries and Trusts Register

Luxembourg Adopts Law on the Establishment of a Fiduciaries and Trusts Register
16/07/2020

On 1 July 2020 the Luxembourg Parliament adopted the much anticipated Bill of Law n°7216B (the “Law”) that repeals the existing law on the information of beneficial owners of trusts and fiduciary agreements by transposing in its entirety article 31 of the EU Directive 2015/849

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After the register of beneficial owners for companies, here comes the Luxembourg register for fiducies and trusts!

After the register of beneficial owners for companies, here comes the Luxembourg register for fiducies and trusts!
03/07/2020

On 1 July 2020, bill of law 7216B setting up a Luxembourg register of fiducies and trusts (the “RFT”), under the supervision of the Administration de l’Enregistrement, des Domaines et de la TVA (the “AED”), was passed in Parliament (the “RFT Law”).

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