Luxembourg law in English, with the official text alongside

Company law

• Law of 10 August 1915 on commercial companies — in parts: general provisions, S.A., S.à r.l. and S.à r.l.-S, partnerships (SCS, SCSp), mergers and divisions
• Law of 19 December 2002 on the Trade and Companies Register and annual accounts — RCS filings, publication in RESA, accounting and annual accounts

Corporate tax

• Income Tax Law (LIR) of 4 December 1967: corporate provisions — corporate income tax, participation exemption, interest limitation, anti-hybrid rules
• Net wealth tax and municipal business tax — note: these older tax laws are in German, not French; we will translate from the German

UBO, AML and registers

• Law of 10 July 2020 establishing a Register of Fiducies and Trusts (RFT)
• Law of 12 November 2004 on the fight against money laundering and terrorist financing — definitions, customer due diligence, beneficial owner

Business permit and residence

• Law of 2 September 2011 on the right of establishment (business permit) — who needs a business permit, management qualification, good repute
• Law of 29 August 2008 on free movement of persons and immigration — selected parts: self-employed, investors, EU Blue Card, intra-corporate transfers

Tax treaties

• Selected double tax treaties of Luxembourg — many are signed in English, so the treaty text itself is often authentic in English

UBO and registers

• Register of Beneficial Owners Law (2019) — published