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Luxembourg eases S.à r.l. and S.à r.l.-S. incorporations with deferred share capital funding

On 28 April 2026, the Luxembourg Parliament adopted Bill No. 8669, introducing a long-awaited practical simplification to the regimes of S.à r.l. (private limited liability company

CSRD for Dummies

The Omnibus I Directive (EU 2026/470 – 24 February 2026) has significantly reduced the number of companies subject to CSRD reporting obligations. The key question is simple: does y

Luxembourg RCS: New Digital Procedures and Identification Requirements Starting November 2024

As of 12 November 2024, the Luxembourg Trade and Companies Register (“RCS”) will implement several procedural changes aimed at simplifying administrative processes and enhancing th

Fiduciary duties of company managers under Luxembourg law

The quantity of holding companies and fund related corporate entities, on top of the fairer number of commercial companies composing the Luxembourg economic environment leads inevi

UBO disclosure obligations in Luxembourg

On 1st March 2019 a law dated 13 January 2019 implementing new disclosure obligations in relation to ultimate beneficial owners (“UBO’s”) of legal entities has come into force in L

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