This book contains several of the principal business laws of Luxembourg in the areas of

taxation, corporate law and the financial sector, updated as of October 5, 2013. 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 will be updated on a regular basis.

Legitech easy lex sed lex

Legitech has devised, developed and published three online databases on

Luxembourg law: Legitax, Legiwork and Legicorp , respectively

dedicated to taxation, labour law and corporate law. These three databases offer

comprehensive and updated legal information: consolidated legislation, related

case law, administrative circular letters, parliamentary documents, comments

and notes written by renowned professionals. Since 2009, Legitech offers the

Progilex software solution. Thanks to Progilex, actors in the legal sector (public

administrations, legal publishers or law firms) can structure a collection of legal

documents in order to publish them on the web or in book format.