This book contains several of the principal business laws of Luxembourg in the areas of taxation, corporate law and the financial sector. The six statutes are:
The General Tax Act of 1931 (originally in German)
The Income Tax Act of 1967 (originally in French)
The Financial Sector Act of 1993 (originally in French)
The Undertakings for Collective Investment Act of 2010 (originally in French)
The Companies Act of 1915 (originally in French)
The Registry Act of 2002 (originally in French)
The statutes have all been translated by highly experienced legal translators, using U.S. English to the extent possible while still respecting entrenched EU terminology and official translations of the various EU Directives and Regulations that have been transposed into the domestic legislation.
For purposes of consistency, the translators have attempted to harmonize terminology common to the various statutes. Furthermore, to provide some transparency to the translation process, the book provides a summary of the stylistic guidelines used to prepare the English text, along with a French – English glossary of terms and a German – English glossary of terms.
We believe that this book represents a unique achievement in Luxembourg legal publishing history; one that we hope will assist English-speaking lawyers and businesspersons with their understanding of Luxembourg law and allow them to better explain the legislation to their international clients. The Luxembourg Business Law Book is updated on a regular basis.