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Firm: Arendt & Medernach

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Introducing the Arendt Insights Mobile App: Instant Access to the Legal Developments Impacting Business in Luxembourg.
Arendt & Medernach, June 2020

“At a time when the flow of information is always expanding, this app is a smart alternative for users to stay informed about these topics without a flood of emails.”(Jean-Marc Ueberecken, Managing Partner). The CoVid-19 crisis as a trigger Arendt Insights is the only app dedicated to Covid-19 crisis management in Luxembourg.   The first version of the app has been designed to give insight from Arendt experts, using the Covid-19 Solutions platform...

Resuming Business Activities as Lockdown Ends
Arendt & Medernach, April 2020

The government announced that as of 20th April 2020, masks (or alternative face protections) are mandatory when going outside (for authorised reasons only) when the required interpersonal minimum distance of 2 meters cannot be guaranteed. This measure is also applicable in the work environment. On 17th April 2020, a new grand-ducal regulation introducing a series of health and safety measures to fight against Covid-19 entered into force...

What are the Employer's Obligations During Different Deconfinement Phases?
Arendt & Medernach, April 2020

The government announced that as of 20th April 2020, masks (or alternative face protections) are mandatory when going outside (for authorised reasons only) when the required interpersonal minimum distance of 2 meters cannot be guaranteed. This measure is also applicable in the work environment. On 17th April 2020, a new grand-ducal regulation introducing a series of health and safety measures to fight against Covid-19 entered into force...

Arendt Covid-19 Solutions - A Dynamic Platform, Gathering Answers to Your Most Frequently Asked Questions in Relation to the Ongoing Crisis.
Arendt & Medernach, March 2020

A dynamic platform, gathering answers to your most frequently asked questions in relation to the ongoing crisis. The content of this page will be continuously updated based on the latest news. Click here to access the Arendt Covid-19 Solutions Platform...

DAC 6 Law Introducing Mandatory Disclosure Rules in Luxembourg Passed
Arendt & Medernach, March 2020

On Saturday 21 March 2020, the Luxembourg Parliament passed a law implementing Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements...

Entry into Force of the Law Introducing One Additional Day of Annual Paid Leave and One Additional Public Holiday
Arendt & Medernach, March 2019

Today, on the 27th March 2019, the bill of law 7399 amending articles L. 232-2 and L. 233-4 of the Labour Code as well as article 28-1 of the amended law of 16th April 1979 establishing the general status of public servants (hereinafter the "Law") was passed by the Luxembourg Chamber of Deputies. The leitmotif underpinning the Law is the same as that for the parental leave reform in 2016, namely enabling employees to achieve a greater balance between their private and professional lives...

Temporary Permissions Regime and the Brexit Deadline
Arendt & Medernach, March 2019

We would like to kindly remind you that from 7 January 2019 to 28 March 2019, the Financial Conduct Authority ("FCA") online system ‘Connect’ is open for EEA-based firms and fund managers of EEA-domiciled investment funds (UCITS and AIF) currently passported into the UK to notify the FCA about their intention to participate in the temporary permissions regime (“TPR”)...

Finance Bill 2019: CIT Reduction and Optional Extension of Interest Limitation Rules on Fiscal Unity Level
Arendt & Medernach, March 2019

The most important corporate tax measures concern the reduction of the maximum corporate income tax (“CIT”) rate and the introduction of the option provided by the anti-tax avoidance directive (“ATAD”)[1]. This allows for the application of the interest limitation rules at the level of a fiscal unity: For the time being CIT is levied at a rate of (i) 15% in case the net profits do notexceed EUR 25,000 and (ii) 18% in case the net profits exceed EUR 30,000...

CJEU Clarifies Abuse and Beneficial Ownership Concepts under the Parent Subsidiary and Interest/Royalty Directive
Arendt & Medernach, February 2019

In this context, the judgements provide useful guidance on the concepts of abuse and beneficial ownership. Abuse concept According to the CJEU, it is settled case-law that there is, in EU law, a general legal principle that EU law cannot be relied on for abusive or fraudulent ends...

New Tax Measures Revealed in the Coalition Agreement Published by the Future Government - ATAD Bill Amendments
Arendt & Medernach, December 2018

In December of 2018, the coalition partners finalised their governing plan for the next 5 years in a coalition agreement (“Coalition Agreement”) which was signed the same day. The Coalition Agreement confirms the ambition, amongst others, to pursue a responsible, sustainable and innovative financial policy based on sound public finances...

Preliminary Opinion of EU Court of Justice Suggests that United Kingdom Could Still Avoid Brexit
Arendt & Medernach, December 2018

In December of 2018, EU Court of Justice Advocate General Campos Sánchez-Bordona concluded that the United Kingdom may unilaterally withdraw its intention to leave the European Union before 29 March 2019 and therefore remain in the EU. This is so long as the revocation notice is made before the formal conclusion of a withdrawal agreement and it respects the UK’s constitutional requirements...

The Luxembourg Registers of Beneficial Owners ("BOs") Expected Soon, So Get Ready!
Arendt & Medernach, November 2018

The enactment of EU Directive 2018/843 on the prevention of the use of the financial system for money laundering or terrorist financing (the "5th AML Directive") has prompted the Luxembourg government to accelerate the final implementation process of EU Directive 2015/849. This Directive prevents the use of the financial system for the purposes of money laundering or terrorist financing (the “4th AML Directive”)...

Luxembourg in Space, One Step Ahead [video]
Arendt & Medernach, March 2018

Discover Luxembourg's space adventure and the challenges the space industry will face in the next decade. Arendt & Medernach, the leading law firm in Luxembourg, continuously supported the space and satellite industries and have developed the firm’s expertise and experience in these domains. We are now really looking forward to helping other businesses on their journeys into space...

Permanent exemption from variation margin obligation for FX forwards?
Arendt & Medernach, December 2017

Earlier this week, the European Supervisory Authorities (ESAs) published draft amendments to EMIR-related regulatory technical standards (RTS) that align the treatment of variation margin (VM) for FX forwards with the supervisory guidance applicable in other key jurisdictions. More specifically the draft amendments propose that the requirement to exchange VM for physically settled FX forwards shall only target transactions between institutions (credit institutions and investment firms)...

Registers of Beneficial Ownership: New Rules to be Implemented
Arendt & Medernach, December 2017

The draft laws implementing AMLD 4 set out strict rules to allow for protection against improper access to the information on BOs. At the of 2017, the Luxembourg Parliament published two draft laws to implement new transparency measures provided by Directive 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (“AMLD 4”)...

MiFID II: are you ready?
Arendt & Medernach, December 2017

With less than 30 days to go before the new MiFID II regime will be rolled out, funds and management companies/AIFM are increasingly concerned as to how they will be impacted: product governance inducements and payment for research increased client information requirements complex and non-complex products classification How will you be impacted by the new regime? We can help you to get ready!   At Arendt, we have built up significant expertise in assisting clients

Tax Changes for 2018 Disclosed in the New Budget Bill
Arendt & Medernach, October 2017

Earlier this year, and the last time before next year’s parliamentary elections, the current Luxembourg Finance Minister presented the budget law for 2018 to the Parliament (Chambre des Députés)...

Monitoring of the use by an Employee of a Professional Instant Messaging Service for Personal Purposes
Arendt & Medernach, October 2017

In the court Decision earlier this year for Barbulescu vs Romania, the Grand Chamber of the European Court of Human Rights (the “ECHR”) examined for the first time the issue of the monitoring of electronic communications of an employee by a private employer, within the framework of an action brought by Mr Barbulescu, an engineer employed by a private company in Romania...

PRIIPs KID: are you ready?
Arendt & Medernach, October 2017

In less than 4 months the Priips-Kid regulation will come into force. The exercise of ensuring compliance with this regulation is not an easy one...

Confirmation of the end of the VAT exemption regime for financial IGPs
Arendt & Medernach, September 2017

Following the Luxembourg case C-274/15, the series of cases relating to the scope of the cost-sharing VAT exemption also referred to as “Independent Group of Persons” (“IGP”) continues with the release today of three judgements by the Court of Justice of the EU (“CJUE”): Aviva (C-605/15), DNB Banka (C-326/15) and European Commission v Federal Republic of Germany (C-616/15)...

UAE domestic VAT law released
Arendt & Medernach, August 2017

On 27 August 2017, the United Arab Emirates (the "UAE") published the text of its domestic Value Added Tax (the "VAT") Law, shortly after releasing the text of its Excise Tax Law last week, and the Federal Tax Procedures Law earlier this month. It will be followed by implementing regulations, which will provide more detail on application of the VAT Law.The UAE Government is still planning to introduce VAT on 1 January 2018...

New Tax Procedures Law in the UAE
Arendt & Medernach, August 2017

Earlier this year, the President of the United Arab Emirates (the “UAE”) issued the new Tax Procedures Law (the “Law”). This Law contributes to build the UAE’s tax system, to regulate the administration and collection of taxes and most importantly, to clarify the respective rights and obligations between the Federal Tax Authority (the “FTA”) and the taxpayer...

Luxembourg Law on the Exploration and use of Space Resources Entered into Force
Arendt & Medernach, August 2017

The Luxembourg law on the exploration and use of space resources entered into force on 2 August 2017 and placed Luxembourg among the most innovative space-oriented nations in the world. The new law provides a legal framework for the “new space” activities. It aims at the further development of the constantly growing Luxembourg space industry employing already more than 700 highly skilled workers...

VAT in the GCC, Q&A updates from the UAE Ministry of Finance
Arendt & Medernach, July 2017

On 9 July the United Arab Emirates (UAE) Ministry of Finance (MOF) published an update of the Value Added Tax (VAT) FAQ section of its website.Following on the awareness workshops launched by the MOF, such update provides some clarification on substantive and procedural aspects pertaining to the implication and implementation of VAT...

Is your pricing still arm's length? [VIDEO]
Arendt & Medernach, July 2017

What you need to know about Transfer Pricing in a 30-minute video entitled ''''Is your pricing still arms length?''''.     Transfer pricing - Is your pricing still arms length? #TAX from Arendt & Medernach on Vimeo.This video was realised during our Tax seminar, held on 29 March 2017.Should you require more information, please contact our partners in Tax Law: Thierry Lesage, Alain Goebel, Jan Neugebauer and Mehdi Fernane-Jallier...



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