Gel temporaire des loyers Suite aux négociations tripartites qui ont été menées entre le gouvernement, les syndicats et le patronat, une loi votée le 29 juin 2022 introduit un gel des loyers jusqu’au 31 décembre 2022. 1) Quels...
L’IMPACT DE LA RÉFORME DU DROIT D’ÉTABLISSEMENT SUR LES PROFESSIONS LIÉES AU SECTEUR IMMOBILIER Le Ministre des Classes Moyennes a déposé le 8 avril 2022 un projet de loi n° 7989 (le « Projet ») réformant la loi modifiée du 2 septembre 2011 règlementant l’accès aux professions libérales, de comm...
Art. 63 Refunds of WHT - European Court decision helps German refunds (ACC Silicones case) An important decision was given yesterday striking down a German provision that required foreign investors to demonstrate "no offset" of German withholding taxes ("WHT") in order to get a refund. This...
Présumé « Cadre Supérieur » Un salaire très confortable, une liberté d’organisation, un pouvoir de direction sont l’apanage du cadre supérieur. Position prisée en raison de ses avantages au moment de l’embauche, le cadre supérie...
New legislation in Luxembourg concerning the freezing and confiscation of proceeds of crime On the 14th of June, the Luxembourg parliament adopted the draft bill no 7452 aiming to finalise the transposition of directive no 2014/42/EU of the European Parliament and of the Council on the freez...
L'avocat entrepreneur, entre informatique et protection de la santé mentale Nous en parlons justement dans cette chronique, et nous profitons de cette troisième partie pour attaquer quelques sujets intéressants, tels que l’informatique, la santé mentale et l’utilité du coachi...
New double tax treaty signed between Luxembourg and the United Kingdom On 7 June 2022, the governments of Luxembourg and the United Kingdom (the “UK”) signed a new double tax treaty (the “New Treaty”) replacing the treaty of 1967 (the “Current Treaty”), as amended. The N...
Comparability of Investment Funds - CJEU decision on case C-545/19 Recently, a decision was issued by the Court of Justice of the European Union ("CJEU") setting a precedent for foreign funds investing in Portugal and potentially also in other jurisdictions. The deci...
Revised EU competition rules for distribution agreements entering into force What's new? On 1 June 2022, the new Vertical Block Exemption Regulation ("VBER") as well as the revised Guidelines on vertical restraints ("Guidelines") entered into force. They were adopted following...
New EDPB Guidelines to calculate the amount of GDPR administrative fines The EDPB adopted new guidelines on the calculation of administrative fines under GDPR. On 12 May 2022, the European Data Protection Board (EDPB) adopted a first version of Guidelines 04/2022 on the ca...
EU Commission: draft Directive on tax incentive to reduce debt-equity bias On 11 May 2022, the European Commission (hereafter the “Commission”) published a proposal to create a level playing field for debt and equity from a tax perspective. The Commission proposes to introdu...
CSSF Circular 22/811 - Authorisation and Organisation of Entities Acting as UCI Administrators On 16 May 2022, the Luxembourg financial regulator (the "CSSF") released Circular 22/811 on the authorisation and organisation of entities acting as UCI administrators (the "Circular"). The Circular c...