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The Luxembourg law of 10 August 1915 on commercial companies, as amended (the Corporate Law), has undergone recent revisions to address specific inconsistencies and clerical errors uncovered during the past seven years of application following its modernisation in 2016. Long-awaited by practitioners, the tidy-up changes enacted by the law of 7 August 2023 (the New Law) will be effective as from 22 August 2023.
Private limited liability companies (société à responsabilité limitée) (the SARL) are the ones being most affected by the changes, with a few ones relevant also for public limited liability companies (société anonyme) (the SA), and special limited partnerships (société en commandite spéciale) (the SCSp).
A non-exhaustive summary of the changes implemented by the New Law is set out below.
