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.
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.
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.
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.
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.
Law on electronic media amended to meet today’s audiovisual needs
Law of 26 February 2021 amending the law of 27 July 1991 on electronic media and implementing Directive (EU) 2018/1808 (the "Audiovisual Media Services Directive")
“Fine-tuning” the law on commercial companies
Clarifications and corrections to law of 10 August 1915 on commercial companies adopted by Luxembourg Parliament
New CSSF Circular on NAV errors, non-compliance with investment rules and other errors concerning UCIs
On 29 March 2024, the CSSF published Circular CSSF 24/856 on the investor protection in case of a NAV calculation error, a non-compliance with investment rules and other errors at the level of a UCI Circular.
Employment Law, Pensions & Benefits
Providing expert and proactive employment law advice
Arbitration
Expertise at your service – whatever your field, whatever the case
Arendt advised Alvotech with the admission to trading of its shares to the regulated market of Nasdaq Iceland
Arendt took the lead in preparing and passporting for the admission to trading of Alvotech’s shares on Nasdaq Iceland Main Market
Arendt advises iM Global Partner on the set-up of its first active UCITS ETF share class
Arendt advised iM Global Partner on their Luxembourg-based UCITS iMGP entering the European active UCITS ETF market with the launch of the iMGP DBi Managed Futures Fund R USD ETF, the first UCITS ETF following this kind of investment strategy.
EU adopts FASTER directive: a milestone for streamlining withholding tax relief
On 10 December 2024, the Council of the EU formally adopted the Faster and Safer Tax Relief of Excess Withholding Taxes (FASTER) directive. The text has been significantly modified since the first version of the proposal was published in June 2023.
The SPAC is on the map – investment with a view to acquisition
Arendt & Medernach advised the sponsors of Lakestar SPAC 1 SE in its IPO on the Frankfurt Stock Exchange.