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Swiss Corporate Tax Reform approved to provide legal certainty

Swiss Corporate Tax Reform approved to provide legal certainty

On 19 May 2019, the Swiss corporate tax reform package TRAF (Tax Reform and AHV Financing) was approved by referendum.

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Mr. David Maria
Mr. Vincent Michel

2019 Budget Law | Important Tax Measures Foreseen

On 25 April 2019, the Luxembourg Parliament approved the budget law for 2019, which has been filed by the Luxembourg Government with the Luxembourg Parliament as bill n°7450 (the ‘2019 Budget Law’). The 2019 Budget Law will be applicable from 1 May 2019, with some provisions applicable from 1 January 2019.

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Mr. Henri Wagner
Mr. Thomas Berger

Reminder for upcoming legal reporting to the CSSF

The CSSF amends CSSF circular 14/593 to reflect the fact that credit institutions now have the possibility to send TEST reporting files

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Mrs. Isabelle Charlier
Mr. Yann Payen

RBO: Deadline is Fast Approaching!

As we mentioned in our January and March newsletters, Luxembourg has implemented a so-called Register of Beneficial Owners (“RBO”), which went into effect 1 March 2019.

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Mr. Romain Sabatier
Mrs. Greet Wilkenhuysen
Mrs. Yoanna Stefanova
Ms. Caroline Notté

The Luxembourg Bill Implementing Srd II as Regards the Encouragement of Long-Term Shareholder Engagement

On 25 January 2019, Bill No 7402 (the "Bill") implementing Directive (EU) 2017/828 as regards the encouragement of long-term shareholder engagement (the Shareholder Rights Directive II or SRD II) was introduced. 

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Mr. André Marc
Mr. Gilles Dall'Agnol
Mrs. Gabrielle Eynard
Ms. Sabrina Bodson

Flexibility in time management

The law dated 12 April 2019 implementing a legal framework for the implementation of a time savings account (TSA) has been published in the Memorial on 24 April (the Law).

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Mr. Vincent Wellens
Mr. Antoine Laniez

European Court of Justice Confirms the Validity of the CETA Dispute Resolution Mechanism

On 30 April 2019, the ECJ confirmed that the investment court system (ICS) created by the free trade agreement between the EU and Canada (CETA) is in line with EU law. This decision paves the way for further ratifications of CETA by EU member states.

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Mr. David Giabbani

Le "Congé Extraordinaire", une pratique très discutable

Lorsqu’il décide de licencier, l’employeur doit convoquer le salarié à un entretien préalable dans les entreprises de plus de 150 salariés. A l’issue de ce dernier, l’employeur peut toujours choisir de garder son salarié. 

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Mr. Eric Fort
Mr. Alain Goebel
Mr. Thierry Lesage
Mr. Vincent Mahler

Luxembourg 2019 budget law introducing new tax measures passed

Amongst the set of new tax measures, the law provides  for the reduction of the corporate income tax rate and the optional application  of the new interest limitation rules at the level of fiscal groups.

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Mrs. Miryam Lassalle

Third-country (re)insurance operations in Luxembourg post-Brexit

The United Kingdom's planned exit from the European Union would result in it losing the fundamental freedoms guaranteed by the Treaty on the Functioning of the European Union and its status as an EEA third country. 


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