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LXQt is the Qt port and the upcoming version of LXDE, the Lightweight Desktop Environment. It is the product of the merge between the LXDE-Qt and the Razor-qt projects: A lightweight, modular, blazing-fast and user-friendly desktop environment.
It is a fast and stable desktop environment already usable on production systems that will not get in your way. It will not hang or slow down your system. It is focused on being a Classic Desktop with a modern Look & Feel.
This desktop is available on openSUSE, most Linux distributions and BSD flavors.
LXQt is a merge of the LXDE-Qt and RazorQt projects. It aims to create a lightweight, modular, blazing-fast and user-friendly desktop environment. It is not a rewrite of LXDE or its successor. It just happened that some people involved with LXDE are involved with LXQt too and the project share similar ideas and even infrastructure.
In 2013 PCMan, the LXDE author and leader, experimented with rewriting some LXDE components in Qt. In July 2013 he posted about the first version of what he called LXDE-Qt at the time. In the same post he mentioned that cooperation with razor-qt had started.
On July 21st it was announced on the razor-qt mailing list that razor-qt and LXDE were going to be merged. This merge, temporarily called LXDE-Qt, later got renamed into LXQt.