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Bill to extend the measures of dated 23 September 2020 concerning the holding of meetings in companies and other legal entities

...in particular by extending the authorization for these entities, even if their articles of association do not provide for it, to hold any general meeting without a physical presence and to require its shareholders or associates and other participants in the meeting to participate and exercise their rights by remote voting or videoconferencing.

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Bill 7566 extending the measures concerning the holding of meetings in companies and other legal entities and bill 7541 extending the deadlines for filing and publication of annual accounts, consolidated accounts and related reports during a state of crisis

he bills follow the declaration of the state of crisis of 18 March 2020 and the measures taken in the context of the fight against Covid-19 and are intended to introduce certain temporary derogations from the provisions of company law and company accounting law

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Transposition of the directive DAC 6 into Luxembourg law

Within the framework of administrative cooperation in the field of taxation, the European Union has adopted directives so-called "DAC", the aim of which is to set up exchanges of information between the various Member States in the field of direct taxation.

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Register of beneficial owners of legal entities

In the context of the fight against money laundering and terrorist financing, the European Union (EU) adopted on May 20th, 2015 Directive (EU) 2015/849 (known as “4th AML Directive”) and on May 30th, 2018 Directive (EU) 2018/843 (known as “5th AML Directive”) (the "Directives").

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