Deferred payment of minimum share capital for SARLs
Bill of law 8669 was submitted to Parliament yesterday to authorise the deferral of payment of the minimum share capital for private limited companies (SARLs) for up to 12 months after the date of incorporation.
Key Tax Measures Unveiled
On 23 May 2024, bill of law 8388 (Bill) was submitted to the Luxembourg Parliament, introducing several measures that complement existing domestic tax rules: net wealth tax simplification, participation exemption opt-out, share repurchases codification and electronic tax return for directors’ fees.
Arendt & Medernach assisted HomeToGo in their successful placement of 53.1 million new shares from cash capital increase resulting in gross proceeds of EUR 85.0 million
Arendt & Medernach assisted HomeToGo SE, a Luxembourg société européenne listed on the Frankfurt Stock Exchange (Prime Standard), in their successful placement of 53,125,000 redeemable class A shares of HomeToGo SE at a price of EUR 1.60 per share, resulting in gross proceeds of EUR 85.0 million (before deduction of commissions and expenses) by way of a private placement in the form of an accelerated bookbuild offering announced on 12 February 2025.
Luxembourg publishes legislation overhauling tax treatment of employee stock option plans: a landmark reform for the innovation ecosystem
On 1 July 2026, Luxembourg’s government submitted a bill of law introducing a specific tax regime for stock option plans of innovative young companies — with taxation deferred to the point of disposal at one quarter of the global tax rate — and codifying the general tax treatment of stock option plans.
Terms of Business Arendt Investor Services
General terms of business of Arendt Investor Services S.A.
Key changes to Luxembourg’s tax regime as multiple bills of law adopted
The Luxembourg Parliament has adopted several important tax bills of law, making significant changes to the country’s tax regime for both entities and individuals, and modernising tax administrative procedures.
Luxembourg unveils key tax measures to boost its economy
On 17 July 2024, bill of law 8414 (Bill) was submitted to Parliament, introducing changes designed to make Luxembourg more attractive and more competitive, and reduce the tax burden on individuals.
Privacy notice
Last updated on 24/09/2025
A new era for Luxembourg SARL incorporation
The law of 18 May 2026 on the deferred payment of the minimum share capital of Luxembourg private limited companies (sociétés à responsabilité limitée, SARLs) was adopted by the Luxembourg Parliament on 28 April 2026, published in the Luxembourg Official Journal on 29 May 2026 and will enter into force on 2 June 2026 (see our previous newsflash of 17 December 2025).
Arendt advises Lavazza Group on a voluntary tender offer over the shares of publicly traded IVS Group S.A.
Arendt & medernach advises the lavazza group on a voluntary tender offer over the shares of publicly traded ivs group s.a. in close cooperation with italian legal counsel pedersoligattai.
Our sustainability journey
Learn about our commitment to sustainability
Bill of law passed approving the Protocol to the Luxembourg-Russia Tax Treaty
On 9 February 2021, the Luxembourg Parliament passed bill of law no. 7725 ratifying the new protocol (the “Protocol”) amending the treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital between the Russian Federation and Luxembourg (the “Treaty”).
European Parliament adopts final version of the Data Act
On 9 November 2023, The European Parliament formally and overwhelmingly adopted the final version of the Data Act.
New tax incentive for start-up investments: are you ready to maximise this opportunity?
Luxembourg has just introduced a new tax credit for investments in start-ups to encourage innovation and entrepreneurship. The incentive applies as from the 2026 tax year and aims to support early-stage companies while offering individual taxpayers a significant tax benefit.
Cross-border business tax – EU Commission proposes BEFIT, Transfer Pricing and Hot Directives
Corporate taxpayers with cross-border operations in the EU are expected to be significantly impacted by the proposed BEFIT, Transfer Pricing and HOT Directives.
Law of 28 July 2014 on the immobilisation of bearer shares and units
Law of 28 July 2014 on the immobilisation of bearer shares and units and the keeping of the register of registered shares and the register of bearer shares.