Latest Newsflashes
May 10, 2024Infographic | Leave entitlement in Luxembourg
Our Employment, Compensations & Benefits department dig into the leave entitlement for employees in Luxembourg. How many statutory holidays do we have in Luxembourg? How many days of annual paid leave? Which are the additional ordinary and the extraordinary leave? In the following infographic you
Apr 23, 2024Judgement of the higher administrative court no. 49770c – principle of a single lawyer or representative in tax litigation
On 23 October 2023, the Lower Administrative Court ( Tribunal administratif) handed down a judgement in direct tax matters, in which it dismissed as inadmissible an appeal lodged with it, on the grounds that the principle of a single lawyer or representative had been breached. The appeal was indeed
Apr 22, 2024ECJ rules on deductibility of input VAT for “non-operating companies” (C-341/22)
On 7 March 2024, the Court of Justice of the European Union (“ ECJ”) handed down a judgment regarding the right to deduct input value added tax (“ VAT”) for a company which was deemed “non-operational” by the national tax authority. In the case at hand, a company carried out an economic activity of
Apr 19, 2024Vidéo Uplawder | Les spécificités de l'arbitrage au Luxembourg
Notre Partner Fabio Trevisan a présenté l’arbitrage au cours d’une interview vidéo Uplawder . Plus précisément, il évoque dans cet entretien (i) ce qu'est l'arbitrage ; (ii) les spécificités de l'arbitrage à Luxembourg ; (iii) ses avantages ; (iv) les bonnes pratiques ; ainsi que (v) ses retours d
Apr 19, 2024Appreciation of the 90% threshold in the context of Article 157ter LITL | The Lower Administrative Court decision
In a judgment dated 7 February 2024 ( docket No. 46783 ), the Luxembourg Lower Administrative Court ( Tribunal administratif ) (the “ Court”) handed down a decision concerning the application of the provisions of Article 157 ter of the Luxembourg income tax law (“ LITL”), allowing non-resident
Apr 19, 2024Luxembourg Law of 7 August 2023 on business continuation and modernisation of Bankruptcy Law | Recent case law developments
Following the entry into force of the Luxembourg law of 7 August 2023 on business continuation and modernisation of bankruptcy law (the “ Law”) on 1 November 2023, the Luxembourg courts have handed down several decisions clarifying the scope of application of judicial reorganisation proceedings, the