Legislation relating to

commercial companies
Translated by Philippe Hoss
In force as at 3 May 2022

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©Philippe Hoss, Elvinger Hoss Prussen. All rights reserved

11141494_1
 ©Philippe Hoss, Elvinger Hoss Prussen. All rights reserved

11141494_1
 LEGISLATION RELATING TO COMMERCIAL COMPANIES
TRANSLATED BY PHILIPPE HOSS

 Law of 10 August 1915 on commercial companies, as consolidated by the Regulation of 5

December 2017.

 Extracts of the Law of 19 December 2002 on the register of commerce and companies and
the accounting and annual accounts of undertakings

 Law of 24 May 2011 on the exercise of certain rights of shareholders in general meetings of
listed companies

 Legislation on the Register of beneficial owners

 Extracts of the Civil Code and the Criminal Code regarding companies

 With selected notes and references to EU sources

in force as at 3 May 2022

To facilitate research, references to the laws which amended or introduced new provisions in the
Law of 1915 continue to appear in this document, which is not the case in the coordinated and
reorganised version of the Law of 1915 resulting from the Grand Ducal Regulation of 5 December
2017 as published in the legal gazette. Corrections and adjustments made by the Grand Ducal
Regulation of 5 December 2017 are identified only where they update certain references to
European directives.

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©Philippe Hoss, Elvinger Hoss Prussen. All rights reserved.