A New Era for Luxembourg SARLs: Deferred Share Capital and Enhanced Founder Liability

par JOSHUA Roncalli | Jan 19, 2026

DOWNLOAD NEWSFLASH A New Era for Luxembourg SARLs: Deferred Share Capital and Enhanced Founder Liability   On 16 December 2025, the Minister of Justice tabled a bill which, if adopted, will considerably speed up the incorporation of Luxembourg companies without...

Luxembourg clarifies the CIV exemption from the reverse hybrid rules

par JOSHUA Roncalli | Sep 5, 2025

DOWNLOAD NEWSFLASH Luxembourg clarifies the CIV exemption from the reverse hybrid rules   On 22 August 2025, the Luxembourg Tax Authorities (LTA) issued Circular L.I.R. n°168quater/2, providing long-awaited guidance on the exemption for collective investment vehicles...

Luxembourg’s Carried Interest Reform – A New Chapter in European Tax Competitiveness.

par JOSHUA Roncalli | Août 5, 2025

DOWNLOAD NEWSFLASH Luxembourg’s Carried Interest Reform – A New Chapter in European Tax Competitiveness.   On July 24, 2025, the Luxembourg government submitted Draft Law No. 8590 to the Parliament, by announcing a bold reform of the country’s...

NEWSFLASH CAPITAL MARKETS REGULATORY WATCH (Summer 2025 EDITION)

par JOSHUA Roncalli | Juil 16, 2025

DOWNLOAD NEWSFLASH CAPITAL MARKETS REGULATORY WATCH (Summer 2025 EDITION)   SUMMARY Targeted consultation on the exemption of spot fx benchmarks, bmr regulation (article 18a) 1 Call for contributions retail investor journey (mifid ii) 1 European savings label...

ECOFIN’s Definitive Withdrawal of the ATAD 3 Directive (18 June 2025)

par JOSHUA Roncalli | Juil 1, 2025

DOWNLOAD NEWSFLASH ECOFIN’s Definitive Withdrawal of the ATAD 3 Directive (18 June 2025)   On 18 June 2025, the Economic and Financial Affairs Council (ECOFIN) formally announced the end of all efforts to adopt the ATAD 3 Directive, commonly known as the “Unshell...