Below you will find an updated version of the law of August 10, 1915 on commercial companies in the version in force on December 24, 2021.
This document also contains extracts from the law of December 19, 2002 concerning the trade and company register as well as the accounting and annual accounts of companies, the amended law of May 24, 2011 concerning the exercise of certain rights of shareholders at general meetings general regulations of listed companies, the legislation relating to the register of beneficial owners and extracts from the Civil Code and the Penal Code relating to companies.
This consolidation contains a choice of explanatory notes and references to European sources.
In order to facilitate research, indications to the laws which have made changes to the law of 1915 or to the introduction of new provisions continue to appear in this document, unlike in the case of the coordinated and reorganized version of the law of 1915 resulting from the Grand-Ducal regulation of December 5, 2017. The corrections and adjustments made by the Grand-Ducal regulation of December 5, 2017 are only identified where they update certain references to European directives.
EHP-Law-of-August-10-1915-concerning-commercial-companies.pdf