The most unique characteristic of a limited or a private limited company is that the company - not its owners - can incur liability as a separate legal entity. A company can therefore incur limited liability, with regard to the extent of the funds generated by the company, i.e. share capital plus reserves (equity). This is why irrespective of their nature, activities in the form of a limited or a private limited company will attract the attention of the general public. This in turn explains why such companies are so strictly regulated. To a large extent, the content of Luxembourg company law is based on pan-European legislation reflecting Luxembourg's implementation of the EU corporate law directives. It regulates the relations between companies and the outside world as well as ' the relations between the individual shareholders more generally.

We provide advice on all aspects of corporate law in connection with the buying, selling and restructuring of companies as well as their daily operation. This includes the legislation in respect of limited companies and private companies and the special circumstances concerning partnerships, limited partnerships and other types of companies. The major part of the Luxembourg business sector consists of companies. We have substantial expertise in all areas of corporate law and advise both large groups of companies listed on the stock exchange and companies owned by individuals. In the initial stages, we advise our clients on choosing corporate form, setting up group structures and the formation of companies. In this context, we advise a number of start-up companies in IT and other growth areas. Additionally we have substantial experience in providing consultancy services focused on establishing foreign companies in Luxembourg. When it comes to the formation of companies or attracting investors, we draw up the necessary shareholders' agreements. We provide advice on setting up all types of associations, including joint ventures, consortia etc. Furthermore, we advise on incentive programmes that can include share options, warrants, preferred shares and other employee incentives. Finally, we have assisted a number of leading companies of this country from formation to flotation. Attorneys from M&S are often appointed to the board of companies, from small start-up companies, family companies, group of companies, subsidiaries of foreign companies to boards of international companies based in Luxembourg.

We provide advice on all aspects of corporate law in connection with the buying, selling and restructuring of companies as well as their daily operation. This includes the legislation in respect of limited companies and private companies and the special circumstances concerning partnerships, limited partnerships and other types of companies. The major part of the Luxembourg business sector consists of companies. We have substantial expertise in all areas of corporate law and advise both large groups of companies listed on the stock exchange and companies owned by individuals. In the initial stages, we advise our clients on choosing corporate form, setting up group structures and the formation of companies. In this context, we advise a number of start-up companies in IT and other growth areas. Additionally we have substantial experience in providing consultancy services focused on establishing foreign companies in Luxembourg. When it comes to the formation of companies or attracting investors, we draw up the necessary shareholders' agreements. We provide advice on setting up all types of associations, including joint ventures, consortia etc. Furthermore, we advise on incentive programmes that can include share options, warrants, preferred shares and other employee incentives. Finally, we have assisted a number of leading companies of this country from formation to flotation. Attorneys from M&S are often appointed to the board of companies, from small start-up companies, family companies, group of companies, subsidiaries of foreign companies to boards of international companies based in Luxembourg.