As part of the gradual roll-out of a strengthened system for monitoring and…
Crypto investments are increasingly entering the mainstream. The Luxembourg…
Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.
Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.
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…
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In our previous « MNKS booklet » dedicated to shareholders’ agreements[1], we briefly described the main clauses restricting the transferabi…
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A partir du 1er août 2018 l’indice applicable aux salaires sera augmenté pour l’élever à 814,40 (anciennement 794,54). Cette hausse indiciaire im…
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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…
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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…
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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…
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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…
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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…
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This series provides more detailed insight into the General Data Protection Regulation ("GDPR"), which was published on 4 May 2016 and entered into ef…
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On 3 July 2018, the OECD launched a consultation on the transfer pricing of financial transactions by publishing the first draft of a new chapter of t…
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List of double Tax treaties in force and in negotiation as of 14 June 2018.
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L’absence injustifiée de cinq journées de travail d’affilée est un motif suffisamment grave pour entraîner une rupture immédiate des relations de trav…
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On March 8th 2018, the European Commission released a new proposalfor a European Regulation on European Crowdfunding Service Providers (“CSP”) for Bus…
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The law of 17 April 2018 on key investor documents for packaged retail and insurance-based investment products (the “2018 Law”) was published in the M…
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On 5 July 2018, the Court of Justice of the European Union (“CJEU”) released a welcome decision in the Marle Participations case (C-320/17) concerning…
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Over the last five years, the European Intellectual Property Office (EUIPO), through the European Observatory on Infringements of Intellectual Propert…
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On 20 June 2018, the Luxembourg Government filed the bill of law n°7318 (“Draft Law”) implementing the so-called Anti-Tax Avoidance Directive (“ATAD 1…
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The Luxembourg Tax Authorities (“LTA”) inserted in Form 500 “Corporate income tax, municipal business and net worth tax return for resident corporatio…
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En matière de réforme visant à faciliter l’émergence d’un marché unique du numérique, on aura souvent entendu ces jours derniers l’application du Règl…
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Council Directive (EU) 2016/1164, the “Anti Tax Avoidance Directive” or «ATAD 1 » published on 12 July 2016, implements the OECD’s recommendation…
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