Luxembourg: Corporate/Commercial Law

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Luxembourg Corporate Law Reform Enhancing Flexibility In The Incorporation Of Private Limited Liability Companies Now In Effect

Luxembourg has introduced a new law allowing private limited liability companies (SARLs) to defer payment of their minimum share capital for up to 12 months after incorporation, fundamentally changing the previous requirement...

Luxembourg Commercial

D

Dechert

Entry Into Force Of The New Law On Deferred Capital Payment For Luxembourg SARLs

Luxembourg's new law allows SARLs to defer payment of the minimum €12,000 share capital for up to 12 months after incorporation, removing a significant barrier to rapid entity formation. The reform introduces governance safeguards including suspended voting rights for unpaid shares and annual disclosure requirements, while maintaining the minimum capital threshold and full subscription requirements.

Luxembourg Commercial

MG

Maples Group

Law Of 5 May 2026 Transposing CRD VI In Luxembourg - Key Provisions And Practical Implications

The Law of 5 May 2026 has been published in the Luxembourg Official Journal introducing amendments to the Luxembourg financial sector supervisory framework (Law).

Luxembourg Commercial

KL

Herbert Smith Freehills Kramer LLP

SARL Incorporations Made Easier: Deferred Capital Regime Nears Effectiveness

Luxembourg is set to modernize its corporate law by allowing founders of private limited liability companies (SARLs) to defer payment of the minimum share capital for up to 12 months after incorporation. This reform eliminates the requirement for pre-incorporation bank accounts while maintaining robust anti-money laundering safeguards, potentially accelerating company formation and enhancing Luxembourg's competitiveness in fund and investment structuring.

Luxembourg Commercial

LL

Loyens & Loeff

Trend Alert: Preferred Instruments - Hybrids That Talk Equity, Walk Debt

Luxembourg Commercial

LL

Loyens & Loeff

Deferred Payment Of Share Capital: Luxembourg Eases S.à R.l. Incorporations

Luxembourg Commercial

AO

A&O Shearman

Share Premium Repayment In Luxembourg Without Capital Reduction: Withholding Tax Risk Confirmed

Luxembourg Commercial

MG

Maples Group

Pending Luxembourg Legislation Will Make SARL Incorporations Quicker And Easier – New York Office Snippet

Luxembourg Commercial

LL

Loyens & Loeff

Luxembourg Law Dated 19 December 2025 Amending Company Law To Introduce Digital Procedures

Luxembourg Commercial

LS

Luther Luxembourg S.A.

LuxSE's EM3S Allows Admission To Trading Without A CSD

Luxembourg Commercial

AO

A&O Shearman

WEBINAR REPLAY | Free Shares: From Theory To Practice

Luxembourg Commercial

CL

CMS Luxembourg

Bank Director And Key Function Holder Suitability Assessment Under CRD VI

Luxembourg Commercial

LL

Loyens & Loeff

ESMA Principles And Good Practices To Avoid Greenwashing In Marketing Communications

Luxembourg Commercial

CL

CMS Luxembourg

Luxembourg: Deferred Payment Of Minimum Share Capital For Private Limited Liability Companies (S.à R.l.)

Luxembourg Commercial

B

Buren

The Boom And The Marriage Between Credit Strategies And Withdrawal Rights

Luxembourg Finance

LL

Loyens & Loeff

The AIFMD II Directive And Financing Transactions

Luxembourg Finance

D

Dechert

Right To Disconnect: Sanctions Approaching

Luxembourg Employment

LL

Loyens & Loeff

Luxembourg Corporate Law Reform Enhancing Flexibility In The Incorporation Of Private Limited Liability Companies Now In Effect

Luxembourg Commercial

D

Dechert

The Creativity Of Design: Do You Need To Be Original To Have Individual Character

DG

Dennemeyer S.A.

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Related Country Guides

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Corporate Governance

Venture Capital

Digital Business

Mergers & Acquisitions

M&A/Private Equity

Webinar REPLAY | From Structuring To Redemption: A Practical Guide To Alphabet And Tracking Shares

Join CMS experts as they explore the structuring, implementation and redemption of alphabet shares and tracking shares in Luxembourg, examining key features, legal considerations, redemption processes and recent tax developments relating to these widely used equity instruments.

CL

CMS Luxembourg

US Fund Managers: Offerings To EU Investors And Exposure To Securitisations: Mind The Pitfalls – New York Office Snippet

US private fund sponsors trend towards the use of Luxembourg access points in their fund complexes to tap into the EU investor market. Such an access point qualifies from an EU regulatory perspective...

Worldwide Finance

LL

Loyens & Loeff

Law Of 5 May 2026 Transposing CRD VI In Luxembourg - Key Provisions And Practical Implications

The Law of 5 May 2026 has been published in the Luxembourg Official Journal introducing amendments to the Luxembourg financial sector supervisory framework (Law).

Luxembourg Commercial

KL

Herbert Smith Freehills Kramer LLP

The Boom And The Marriage Between Credit Strategies And Withdrawal Rights

Luxembourg Finance

LL

Loyens & Loeff

Proposed Merger Guidelines Signal An Evolution In EU Merger Control

Luxembourg Anti-trust

D

Dechert

SARL Incorporations Made Easier: Deferred Capital Regime Nears Effectiveness

Luxembourg Commercial

LL

Loyens & Loeff

Trend Alert: Preferred Instruments - Hybrids That Talk Equity, Walk Debt

Luxembourg Commercial

LL

Loyens & Loeff

Share Premium Repayment In Luxembourg Without Capital Reduction: Withholding Tax Risk Confirmed

Luxembourg Commercial

MG

Maples Group

Le sort du bail en cas de procédure d’insolvabilité du locataire

Luxembourg Insolvency

LS

Luther Luxembourg S.A.

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Compliance

Q&A For EU Fund Managers Establishing A Luxembourg In-house AIFM

EU fund managers are increasingly opting to establish their own Luxembourg-based licensed entities to manage European private funds, known as authorised alternative investment fund managers (AIFMs). This Q&A addresses the practical considerations and key questions that arise when choosing between an in-house AIFM controlled by the fund manager versus engaging a third-party Luxembourg AIFM.

Luxembourg Finance

LL

Loyens & Loeff

Right To Disconnect: Sanctions Approaching

Luxembourg's Labour Code mandates that companies establish schemes ensuring employees can disconnect from digital devices outside working hours. With administrative fines of up to EUR 25,000 looming after the June 2026 deadline, employers must implement practical arrangements, awareness campaigns, and compensation measures for exceptional derogations.

Luxembourg Employment

LL

Loyens & Loeff

The Boom And The Marriage Between Credit Strategies And Withdrawal Rights

Private credit funds are nowadays key providers of credit to businesses and have taken over the role of traditional banks.

Luxembourg Finance

LL

Loyens & Loeff

Saving The Planet, One Clause At A Time

Luxembourg Real Estate

LL

Loyens & Loeff

EU Connect Snippet #3: What’s Next In EU Sustainability, Reporting And Competitiveness

European Union Finance

LL

Loyens & Loeff

CBAM Implementation Package Published And Proposals For Future Expansion

Luxembourg Commercial

CL

CMS Luxembourg

Gender Balance On Boards Of Listed Companies: Luxembourg Transposes EU Directive

Luxembourg Commercial

EH

ELVINGER HOSS PRUSSEN, société anonyme

Omnibus I Approval | Eyes On ESG (Video)

Luxembourg Commercial

AM

Arendt & Medernach

Omnibus I Approved: What's Next For Luxembourg On Sustainability Reporting And Due Diligence?

European Union Commercial

AM

Arendt & Medernach

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Venture Capital

Luxembourg EuVECA Managers And Luxembourg EuVECA Funds (European Venture Capital Funds)

On 17 April 2013, the EU published Regulation (EU) No 345/2013 on European venture capital funds to facilitate the financing and marketing of VC funds within the EU, aiming to streamline the financing of the internal market.

Luxembourg Finance

CS

Chevalier & Sciales

Luxembourg Special Limited Partnership (SCSp) And Common Limited Partnership (SCS)

Luxembourg has enhanced its existing limited partnership regime, adding the special limited partnership to its range of investment vehicles designed for the alternative investment industry...

Luxembourg Finance

CS

Chevalier & Sciales

Circular CSSF 25/901: New Rules For SIFs, SICARs And Part II UCIs

On 19 December 2025, the CSSF published the Circular CSSF 25/901 (the "Circular"), which relates to the assets, investment limits, risk capital, techniques, borrowing, and transparency requirements in relation to SIFs, SICARs and Part II UCIs.

Luxembourg Finance

GA

Ganado Advocates

CSSF Streamlines SIFs, SICARs And Part II UCIs Regulations – With An Indirect Impact On RAIFs

Luxembourg Finance

D

Dechert

Luxembourg Accounting Standards Board Issues New Q&A On Consolidation Exemption For Alternative Investment Industry

Luxembourg Accounting

AM

Arendt & Medernach

ATOZ Insights - October 2025

A

ATOZ

EU Startup And Scaleup Strategy | "Choose Europe To Start And Scale"

Luxembourg Finance

B

BSP

Luxembourg Collective Investment Vehicles In A Nutshell - Update May 2025

Luxembourg Finance

EH

ELVINGER HOSS PRUSSEN, société anonyme

20 Years Of SICAR: From Precursor To Obsolescence In Private Equity And Venture Capital

Luxembourg Commercial

Vandenbulke

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Corporate and Company Law

Webinar REPLAY | From Structuring To Redemption: A Practical Guide To Alphabet And Tracking Shares

Join CMS experts as they explore the structuring, implementation and redemption of alphabet shares and tracking shares in Luxembourg, examining key features, legal considerations, redemption processes and recent tax developments relating to these widely used equity instruments.

CL

CMS Luxembourg

Luxembourg Corporate Law Reform Enhancing Flexibility In The Incorporation Of Private Limited Liability Companies Now In Effect

Luxembourg has introduced a new law allowing private limited liability companies (SARLs) to defer payment of their minimum share capital for up to 12 months after incorporation, fundamentally changing the previous requirement...

Luxembourg Commercial

D

Dechert

WEBINAR REPLAY | Loan Agreements Under Luxembourg Law

CMS Luxembourg presents a Corporate Law Spotlight webinar examining the intricacies of loan agreements under Luxembourg law. Senior Associate Sarah Lemaire and Managing Associate Caroline Sculteur provide dual perspectives from tax and corporate practice areas, addressing critical drafting standards and recent judicial developments that impact loan documentation.

Luxembourg Finance

CL

CMS Luxembourg

Right To Disconnect: Sanctions Approaching

Luxembourg Employment

LL

Loyens & Loeff

Entry Into Force Of The New Law On Deferred Capital Payment For Luxembourg SARLs

Luxembourg Commercial

MG

Maples Group

US Fund Managers: Offerings To EU Investors And Exposure To Securitisations: Mind The Pitfalls – New York Office Snippet

Worldwide Finance

LL

Loyens & Loeff

Law Of 5 May 2026 Transposing CRD VI In Luxembourg - Key Provisions And Practical Implications

Luxembourg Commercial

KL

Herbert Smith Freehills Kramer LLP

SARL Incorporations Made Easier: Deferred Capital Regime Nears Effectiveness

Luxembourg Commercial

LL

Loyens & Loeff

Trend Alert: Preferred Instruments - Hybrids That Talk Equity, Walk Debt

Luxembourg Commercial

LL

Loyens & Loeff

See more

Latest Videos

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Company Formation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

E-commerce : Les enjeux juridiques pour réussir 2026 (Video)

HA

Haas Avocats

Why Should You Create A Cyprus Company? (Video)

CA

CYAUSE Audit Services Ltd

The Supporting Team Behind Malta's Trusted Corporate Services Provider (Video)

CG

CSB Group

Les Voix Du M&A | David Humbert Pour Endrix (Video)

AM

Alvarez & Marsal

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