Jurisdiction(s):
United Kingdom

Luxembourg Business Law Guide: Corporate Structures, Financing, Employment, Contracts, Tax, FDI, Merger Control and Data Protection (Updated January 2026)

Published by a LexisNexis Commercial expert

Practice notes

Updated in January 2026

Introduction

Despite its modest size, the Grand Duchy of Luxembourg (Luxembourg) ranks among the world’s powerhouses for commerce and stands as a leading European financial and industrial centre. It draws investment banks, asset managers, funds and holding vehicles, as well as firms in information and communication technology and the space sector, from across the globe, positioning it as a favoured gateway into the EU and a major business hub. Owing to political, social and legal stability, and to the determination of its political class to nurture a business-friendly setting, Luxembourg has earned a name for pro-business legislation and administration. This guide, for companies looking to establish in Luxembourg, sets out a comprehensive overview of the key features of Luxembourg law that should be considered before beginning operations in Luxembourg. That said, however complete it appears, it is not an all-inclusive account of Luxembourg law, and bespoke legal advice should always be obtained before creating a business in Luxembourg.

The business environment

Luxembourg is a representative democracy with a parliamentary...

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Marie Bentley

ATOZ Tax Advisers

Marie is ATOZ's Chief Knowledge Officer, having joined the firm in 2017.Marie has worked as a tax lawyer for over 10 years, qualified as a Belgian lawyer on the Brussels Bar in 2008 and was admitted to practice in Luxembourg by the Luxembourg Bar in 2013, practicing until 2017.Over the years, Marie has gained extensive experience in Luxembourg, Belgian and international tax law, both in advisory and litigation. She was notably involved in international tax projects focusing on the private equity sector, mergers & acquisitions and on high-net-wealth individuals.Marie is the author of numerous articles on tax-related topics published in various legal journals, including the Revue Générale de Fiscalité and the Journal de Droit Fiscal. She has regularly spoken at various legal and financial colloquiums.Marie holds a Master's degree in Law from the Université Catholique of...

Romain Tiffon

ATOZ Tax Advisers

Romain is a Partner in the International & Corporate Tax department at ATOZ.A tax professional since 2006, Romain has experience in structuring Pan-European alternative investment funds across all asset classes, as well as coordinating tax structuring advice and implementation for a wide range of institutional investors. He has also extensive experience in structured finance, mergers & acquisitions transactions, and sovereign wealth funds, and is currently co-heading ATOZ's technological initiatives, via ATOZ Solutions.Romain is a member of the Tax Committee of the American Bar Association (ABA), New York State Bar Association (NYSBA), International Bar Association (IBA), and of the Tax Group of the British Chamber of Commerce (BCC) in Luxembourg.Romain is admitted to practice as an Attorney and Counselor-at-Law in New York State, the United States. He holds a Master’s degree in Tax Law from the Université Panthéon Sorbonne (Paris I), a Master’s degree in...

Web page updated on 21/05/2026

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