{"version":"1.0","provider_name":"MT1","provider_url":"https:\/\/www.mt1.lu\/en\/","title":"Consolidation in Luxembourg: what exemptions are available? - MT1","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"d24liEilRW\"><a href=\"https:\/\/www.mt1.lu\/en\/2026\/08\/20\/consolidation-in-luxembourg-what-exemptions-are-available\/\">Consolidation in Luxembourg: what exemptions are available?<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.mt1.lu\/en\/2026\/08\/20\/consolidation-in-luxembourg-what-exemptions-are-available\/embed\/#?secret=d24liEilRW\" width=\"600\" height=\"338\" title=\"&#8220;Consolidation in Luxembourg: what exemptions are available?&#8221; &#8212; MT1\" data-secret=\"d24liEilRW\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.mt1.lu\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"In our previous articles, we looked at when consolidation becomes relevant and what it involves in practice for a group. When a company controls one or more subsidiaries, this does not necessarily mean that it must prepare consolidated financial statements. Luxembourg law provides for several exemptions, as well as certain situations in which a subsidiary [&hellip;]"}