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From local notables to global players: Law firms in a tax haven (Luxembourg, 1960s to 2020s)

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  • Benoît Majerus

Abstract

Luxembourg has become an important financial centre since the 1960s. Lawyers played an important role in coding capital to support Luxe­mbourg’s position as an offshore centre, serving as an intermediary for international financial flows. Luxembourgish lawyers went from being local notables focused on litigation to a key interface between local regulations and global business. The paper uses a case study of Luxembourg to examine the central processes experienced by law firms under globalisation: the appearance of huge law firms, the intensification of competition, and the routinisation and hyper-specialisation of legal work. Instead of assuming that legal norms and practices went through a straightforward internationalisation, the article demonstrates that the transformation of the legal market in Luxembourg occurred through mutual hybridisation and translation.

Suggested Citation

  • Benoît Majerus, 2025. "From local notables to global players: Law firms in a tax haven (Luxembourg, 1960s to 2020s)," Business History, Taylor & Francis Journals, vol. 67(8), pages 2166-2181, November.
    • Handle: RePEc:taf:bushst:v:67:y:2025:i:8:p:2166-2181
    DOI: 10.1080/00076791.2024.2428956
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