The application of these requirements has thus been delayed by one year for issuers whose home Member State is Luxembourg pursuant to the Luxembourg law of 11 January 2008 on transparency requirements for issuers, as amended (the “Transparency Law”). Consequently, these requirements will first apply to annual financial reports covering periods beginning on or after 1 January 2021. However, for periods before that date, issuers may already decide to apply the ESEF requirements on a voluntary basis.


Should you wish to read the full press release on this topic published by the CSSF on 21 January 2021, please click here


Laurent Schummer

Laurent Schummer is a Partner and a member of the Corporate Law, Mergers & Acquisitions, the Private Equity & Real Estate and the Finance & Capital Markets practices of Arendt & Medernach. In addition to general company law, mergers and acquisitions, joint ventures and group restructuring matters, Laurent also handles takeover, equity offering and listing matters. He has been a member of the Luxembourg Bar since May 1998. Laurent is a standing member of the Mergers and Acquisition commission of the Union Internationale des Avocats. He is a lecturer in corporate law at the University of Luxembourg. Prior to joining Arendt & Medernach, he was a partner at Linklaters LLP, Luxembourg which he jo...



Arendt Case Review #14 - August 2022 - Arendt Litigation Group

Information about recent decisions of the Luxembourg and/or European courts.

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Corporate Governance and liabilities of the management body (October)