News from and about the Luxembourg legal community, articles on legal and tax topics and legal library

17/08/18

Transfert d’entreprise – modification du contrat de travail – action en nullité – délai raisonnable à observer…

Si la loi n’impose aucun délai particulier endéans lequel le salarié est tenu de réagir, respectivement d’agir contre la modification de son contrat d…

13/08/18

VAT deduction right of holding companies - New Guidelines published by the VAT authorities

On 11 June 2018, the Luxembourg VAT Authorities published Circular n° 765-1 providing additional guidelines on the VAT deduction right of partial VAT …

13/08/18

Certificat médical – salarié déclaré apte au travail – renversement de la présomption de maladie par la CNS

A ce comportement fautif du salarié dans le mois précédent son licenciement viennent encore s’ajouter ses absences injustifiées depuis le 28 juillet 2…

13/08/18

Draft Law for the ATAD 1 Implementation

On June 18th 2018, the Luxembourg government published a draft law implementing the first Anti-Tax Avoidance Directive (hereafter “ATAD”) into Luxembo…

09/08/18

Debranding Before Import Not Allowed

The CJEU sided with Mitsubishi and ruled that a trade mark proprietor has the right to oppose the removal by third parties of its trade marks and thei…

08/08/18

Tax Treatment of virtual currencies

Following decisions of the Court of Justice of the European Union1 and of the French Conseil d’Etat2 dealing with virtual currencies (e…

08/08/18

Comportement déloyal – licenciement avec effet immédiat – licenciement abusif (non)

Il suit des développements qui précèdent qu’il y a lieu de retenir comme avéré le fait du 15 novembre 2013 et de dire que le comportement déloyal de A…

06/08/18

Luxembourg adopts national law implementing and complementing the GDPR

On 26 July 2018, during its last public session of the legislature, the Luxembourg Parliament adopted the Luxembourg bill implementing and complementi…

06/08/18

Enforceability of a "Mandat de Protection Future"

In a judgment dated June 6th 2018, the District Court of Luxembourg (le Tribunal d’Arrondissement de et à Luxembourg) made a mandat de protection futu…

02/08/18

New reporting requirements on transactions with related parties

On 7 May 2018, the Luxembourg tax authorities released a circular introducing for Luxembourg corporate taxpayers some new reporting requirem…

02/08/18

Démission avec effet immédiat – retards de paiement de salaire – forclusion

Ces retards de paiement du salaire constituent des fautes répétitives dans le temps et le dernier retard de paiement se situe dans le mois précédant l…

01/08/18

EU Trade Marks Should Be Distinctive Throughout the EU, Not Just a Significant Part Thereof

In its recent Nestlé v Mondelez decision (C-84/17P, C-85/17P and C-95/17P), the Court of Justice of the European Union (CJEU) confirmed that the acqui…

01/08/18

Main clauses relating to the maintenance of the structure of the share capital

In our previous « MNKS booklet » dedicated to shareholders’ agreements[1], we briefly described the main clauses restricting the transferabi…

31/07/18

Index increase

From 1 August 2018, the index applicable to employees' wages will climb from 794.54 to 814.40. This index increase will result in a 2.5% increase in t…

31/07/18

Amendments to Labour Code | "Omnibus" Law of April 8th 2018

The “omnibus” law of April 8th 2018, effective since April 15th 2018 (hereinafter the “Law”), amends many provisions of the Labour Code in order to st…

30/07/18

VAT group legislation voted

The bill of law n°7278 implementing the VAT group into Luxembourg law, as outlined in our previous Newsflash on 13 April 2018, was voted on 26 Ju…

27/07/18

Employeur succursale – absence de personnalité juridique – acte entâché de nullité

Une succursale d’une société de droit étranger n’a en effet pas de personnalité juridique propre, alors qu’elle fait partie d’une société dont elle es…

26/07/18

CJEU in Truvada case: no SPC for A+B (unless "the claims relate necessarily and specifically to that combinati…

Today (25.07), the Court of Justice of the European Union ("CJEU") has rendered a long awaited decision in a dispute revolving around the supplementar…

24/07/18

Prospectuses | Draft Law

On June 29th 2018, the Chamber of Deputies of the Grand-Duchy of Luxembourg issued a draft law 7328 on prospectuses (the “Draft Law”) for the purposes…

23/07/18

GDPR Series: Part 18 - Automated Individual Decision-Making, Including Profiling

This series provides more detailed insight into the General Data Protection Regulation ("GDPR"), which was published on 4 May 2016 and entered into ef…

13/08/26

13/08/26

Luxembourg: can sickness absences justify dismissal?

11/08/26

11/08/26

Luxembourg housing package: enhanced real estate tax incentives, VEFA projects and affordable h…

04/08/26

04/08/26

Luxembourg to boost protection of participants in funded sub-participation agreements

06/08/26

EU Forced Labour Regulation: key aspects and practical impli…

27/07/26

CRD VI in Luxembourg: Grandfathering has ended

More News & Articles

17/08/18

Transfert d’entreprise – modification du contrat de travail – action en nullité – délai raisonnable à observer…

13/08/18

VAT deduction right of holding companies - New Guidelines published by the VAT authorities

13/08/18

Certificat médical – salarié déclaré apte au travail – renversement de la présomption de maladie par la CNS

13/08/18

Draft Law for the ATAD 1 Implementation

09/08/18

Debranding Before Import Not Allowed

08/08/18

Tax Treatment of virtual currencies

08/08/18

Comportement déloyal – licenciement avec effet immédiat – licenciement abusif (non)

06/08/18

Luxembourg adopts national law implementing and complementing the GDPR

06/08/18

Enforceability of a "Mandat de Protection Future"

02/08/18

New reporting requirements on transactions with related parties

02/08/18

Démission avec effet immédiat – retards de paiement de salaire – forclusion

01/08/18

EU Trade Marks Should Be Distinctive Throughout the EU, Not Just a Significant Part Thereof

01/08/18

Main clauses relating to the maintenance of the structure of the share capital

31/07/18

Index increase

31/07/18

Amendments to Labour Code | "Omnibus" Law of April 8th 2018

30/07/18

VAT group legislation voted

27/07/18

Employeur succursale – absence de personnalité juridique – acte entâché de nullité

26/07/18

CJEU in Truvada case: no SPC for A+B (unless "the claims relate necessarily and specifically to that combinati…

24/07/18

Prospectuses | Draft Law

23/07/18

GDPR Series: Part 18 - Automated Individual Decision-Making, Including Profiling

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