Receiving a tax adjustment notice from the Luxembourg Inland Revenue (Administration des Contributions Directes – ACD) can be unsettling for any entrepreneur. Fortunately, legal remedies are available to challenge such an adjustment. You must act quickly by filing a reasoned written claim with the Director of the ACD and, if necessary, by referring the case to the Administrative Court. This article sets out the steps to follow, the strict deadlines to be observed, and practical advice to maximize your chances of success in this tax litigation.

A capital increase is a strategic milestone for many Luxembourg companies, whether to finance growth, welcome new investors or strengthen equity. However, this transaction is strictly regulated by Luxembourg company law. From the Extraordinary General Meeting to publication with the Trade and Companies Register (RCS), every formality must be properly observed to avoid the nullity of the transaction or subsequent challenges. Here is a clear guide to the key steps, obligations and risks to be managed.

Since 2019, all Luxembourg companies must declare their beneficial owners to the RBE and update this information whenever a change occurs. Who qualifies as a beneficial owner? When must a declaration be made? The Law of 23 January 2025 significantly strengthens controls and sanctions: fines ranging from EUR 1,250 to EUR 1,250,000, daily penalties, and public disclosure of non-compliance. Our legal expert explains your obligations and guides you through RBE compliance.