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.
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
The 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
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.
Covid-19 – Exceptional measures relating to companies incorporated under Luxembourg law and other legal entities
In order to combat Covid-19 effectively, a state of emergency was declared in the Grand Duchy of Luxembourg by a regulation which introduced a series of indispensable measures to protect the population while ensuring the functioning of the economy.
For legal consistency, tax rulings granted before January 1st, 2015 will automatically lapse at the end of the 2019 fiscal year
An additional administrative period of 3 months has been granted to legal entities to register the information of their beneficial owners in the Register
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").
Fin imminente de la période transitoire introduite par la loi de modernisation du droit des sociétés à Luxembourg
Le droit applicable aux sociétés commerciales réglementé par la loi du 10 août 1915 sur les sociétés commerciales telle que modifiée à Luxembourg (ci-après la “Loi ”) a subi des modifications significatives...