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08 April 2020

On 30 March 2020, the Luxembourg Finance Minister introduced the bill of law n° 7547 amending the Luxembourg income tax law (hereafter the “Bill of Law”) with the Luxembourg Parliament.The Bill of Law aims to implement into Luxembourg income tax law one of the defensive tax measures approved by...

04 March 2020

The grand-ducal decree of 20/12/2019, enacted on 01/01/2020, bring changes in the method of CO2 emissions measurement that shall be retained for the valuation of the benefit in kind resulting from the provision of company cars to employees.

03 March 2020

Le législateur, dans un souci constant d’amélioration de la conciliation entre vie familiale et vie professionnelle des travailleurs, a voulu inciter plus de parents à faire usage de leur droit au congé parental. Il a ainsi adapté la flexibilité du congé et a remplacé l’indemnité forfaitaire par...

28 February 2020

The regulation concerning the employment of students is provided by articles L.151-1 and following of the Labour code.

26 February 2020

The employer who intends to hire a trainee may meet two different situations:the mandatory internship, organised in the context of studiesthe voluntary internship, pursued with an information and orientation goal.This note describes the regime applicable in the areas of labour law, tax and social...

24 February 2020

The provisions related to the protection of pregnant, having given birth and breastfeeding women are provided in articles L.331-1 and following of the Labour Code. 

18 February 2020

On 19 December 2019, the Luxembourg Parliament approved the draft law submitted by the Luxembourg Government on 8 August 2019 aiming at transposing Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries (also commonly referred to...

17 February 2020

The law dated 20 December 2019 on the Budget for the year 2020 (the “2020 Budget Law”) ends the binding effect of advance tax clearances that have been granted prior to 1st January 2015.

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