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.
Real Estate investment in Luxembourg
Luxembourg’s real estate market is evolving, shaped by increased investment, regulatory change and the influence of key industry players. At Arendt, we’re here to guide you through this complex maze with clarity and confidence.
Private Debt: structuring, execution and insight
Private debt is a rising asset class. We support credit fund managers across the full fund lifecycle, from structuring and market access to regulatory navigation under AIFMD II and beyond. With deep experience in fund formation, regulatory compliance, and cross-border structuring, we deliver practical, strategic advice tailored to the evolving private credit landscape.
Terms of Business Arendt Investor Services
General terms of business of Arendt Investor Services S.A.
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.
Remuneration solutions
Build tax-efficient, compliant and engaging remuneration strategies with Arendt’s end-to-end legal and advisory services. From carry structuring to inpatriate tax, we cover it all.
Our sustainability journey
Learn about our commitment to sustainability
AIF structuring in Luxembourg: legal, regulatory & tax aspects
Benefit from the unique opportunity to raise your questions to an expert in PE-RE and a tax expert at the same time.
Luxembourg tax authorities clarify reverse hybrid rules CIV exemption criteria
New guidance resolves key uncertainties under ATAD 2 reverse hybrid rules and provides immediate compliance roadmap for fund structures.
Fund structuring in Luxembourg: legal, regulatory & tax aspects
With increasing attention to governance and regulatory aspects, mastering the art of proper organization and meticulous documentation of AGMs /EGMs isn't just important—it's absolutely paramount. During this training session, you will experience different simulations and hands-on exercises practising the skills of organising, conducting and documenting AGMs / EGMs through engaging case studies and real-life scenarios.
AIF structuring in Luxembourg: legal, regulatory & tax aspects
With increasing attention to governance and regulatory aspects, mastering the art of proper organization and meticulous documentation of AGMs /EGMs isn't just important—it's absolutely paramount. During this training session, you will experience different simulations and hands-on exercises practising the skills of organising, conducting and documenting AGMs / EGMs through engaging case studies and real-life scenarios.
EU General Court issues its decision on the Amazon and Engie state aid appeals
On May 12 2021, the General Court of the European Union (EU) published its decisions on the appeals against the findings of the European Commission (EC) that state aid had been granted to the Amazon and Engie by Luxembourg in the form of tax rulings resulting in non-arm’s length transfer pricing and inconsistent treatment of a financing transaction respectively
Arendt advised on the structuring and implementation of a first-of-a-kind project sukuk issuance
Arendt advised the managers on USD 1.5 billion landmark project sukuk issuance by TMS Issuer S.à r.l. and USD 3 billion notes issuance under newly established USD 11.5 billion GMTN programme by GreenSaif Pipelines BidCo S.à r.l.
Property in Luxembourg
With increasing attention to governance and regulatory aspects, mastering the art of proper organization and meticulous documentation of AGMs /EGMs isn't just important—it's absolutely paramount. During this training session, you will experience different simulations and hands-on exercises practising the skills of organising, conducting and documenting AGMs / EGMs through engaging case studies and real-life scenarios.
The CSSF provides guidance on the liquidity management tools in the context of the Ukraine crisis
In recent weeks, investment fund managers have been faced with the question of how to deal with Russian and Belarussian assets in their managed funds. The Commission de Surveillance du Secteur Financier (CSSF) has now published guidance on how to treat this situation.
Tax 2023: What to expect – Discover the recordings of the webinar series
Discover or re-discover the recordings of our annual tax event which took place as a series of webinars
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.
Investment Management
High-quality legal services, essential for industry players