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Hits the mark. Luther. We think and advise from a business perspective. We are aware of the importance of efficient resource management and the…
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Luther Rechtsanwaltsgesellschaft | Germany | 24 May 2022

Germany M&A: Private M&A in Germany

"Germany remains an attractive market for foreign investors. The M&A market in Europe’s largest economy experienced a new boom starting in..."

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Luther Rechtsanwaltsgesellschaft | Luxembourg | 12 Apr 2022

Breach of condition precedent clauses and need to precisely draft termination and penalty clauses

This article discusses a judgment that highlights the need to draft termination clauses cautiously and precisely to avoid the intervention of judges who have sovereign discretion as to the seriousness of the breaches. It also highlights the importance of penalty clauses, as judges simply retain the amount obtained in enforcing this clause without being able to go beyond or below it. The......
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Luther Rechtsanwaltsgesellschaft | Luxembourg | 1 Mar 2022

Being relieved from contractual obligations in era of covid-19: evolution of Luxembourg case law

Due to the evolution of the covid-19 pandemic and the related measures taken by governmental authorities, sometimes the performance of a given contract no longer makes any economic sense. This article highlights two legal bases that have been considered by the courts in the specific context of commercial lease agreements (a type of contract that gave rise to many judicial disputes during the......
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Luther Rechtsanwaltsgesellschaft | Germany | 11 Feb 2022

Gas Regulation in Germany

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Luther Rechtsanwaltsgesellschaft | European Union, Luxembourg | 11 Feb 2022

Luther Competition Law Forecast 2022 - was in 2022 kartellrechtlich wichtig wird

Das Jahr 2022 wird eine ganze Reihe von kartellrechtlichen Entwicklungen mit sich bringen. Neben angekündigten gesetzgeberischen Aktivitäten…
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Luther Rechtsanwaltsgesellschaft | Luxembourg | 11 Jan 2022

Having your day in court: litigation trends in Luxembourg

In this interview, Robert Goerend discusses how Luxembourg's courts adapted to the covid-19 pandemic and what the recent litigation trends in Luxembourg have been and may be moving into 2022. He also offers guidance to litigants about how to avoid common pitfalls in the process.
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Luther Rechtsanwaltsgesellschaft | Luxembourg | 2 Nov 2021

Luxembourg civil and commercial legal proceedings modernised by new law

A reform of the New Code of Civil Procedure, which has been long-awaited by Luxembourg litigators, was recently introduced. This reform is intended to increase court proceedings' efficiency by simplifying certain procedural rules, modernising the legal regime of certain types of proceedings and generally shortening the length of proceedings. The reform substantially modernises Luxembourg......
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Luther Rechtsanwaltsgesellschaft | Luxembourg | 6 Jul 2021

Securing company claims using directors' private assets: what kind of guarantee is used?

Loans granted to a company are almost systematically guaranteed. In Luxembourg, the most widely used guarantees have traditionally been suretyships and first demand guarantees. In a recent case, the Court of Appeal determined whether letters signed by guarantors to finance a yacht constituted first demand guarantees or whether the guarantors had entered into a suretyship, enabling them invoke......
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Luther Rechtsanwaltsgesellschaft | Luxembourg | 7 May 2021

Insolvency proceedings: what are the options?

The Supreme Court recently reconfirmed that a liquidated company is deemed to survive passively for a period of five years further to the publication of the closure of the liquidation in the Luxembourg Trade and Companies Register. This allows the company's creditors to introduce a legal action against it. In the current COVID-19 context, this decision highlights that a liquidation does not......
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Luther Rechtsanwaltsgesellschaft | Luxembourg | 23 Mar 2021

Directors' liability: directors can be liable for tax obligation breaches that preceded their appointment

Corporate law recognises a fundamental principle which is known as the 'organ theory' – that is, directors acting in their capacity as a company's corporate representative cannot be held personally liable for the corporate obligations arising from their position. However, there are exceptions to this principle with respect to tax law. The Administrative Court recently rendered a judgment......
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