Law of 10 August 1915 on commercial companies (In force as at 1st November 2023)

You will find below the publication of the latest update of the English translation of the legislation relating to commercial companies authored by Partner Philippe Hoss, who published the first translation of the Luxembourg company law in the 1990s and has ensured its regular update since then.

This update includes:

• the Law of 7 July 2023 on the digitisation of the notarial profession (click here for more details)
• the Law of 7 August 2023 on the preservation of businesses and modernising bankruptcy law (click here for more details)
• the Law of 7 August 2023 [repair bill] (click here for more details)
• the Law of 15 August 2023 on the disclosure by certain undertakings and branches of information relating to corporation tax (click here for more details)

The document also contains an English translation of updated extracts of the Law of 19 December 2002 on the Trade and Companies Register and the accounting and annual accounts of undertakings, updates to the amended Law of 24 May 2011 on the exercise of certain rights of shareholders at general meetings of listed companies, the legislation on the Register of beneficial owners and updated extracts of the Civil Code and the Criminal Code in relation to companies as well as selected explanatory notes and references to EU legislation sources.

To facilitate research, all references to the laws that have amended, or introduced new provisions into, the Law of 1915 remain, except references to the Grand Ducal Regulation of 5 December 2017 unless they update references to EU directives.