In theory, the formation of a contract arises from the simple meeting of an offer and an acceptance. In practice, successive writings may be made before the contract is concluded, during negotiations, the scope of which then depends on the will of its author. Anglo-Saxon in origin, the letter of intent is one such document, …
Category Archives: Analysis
MAY 17 – International Day against Homophobia and Transphobia
Kaufhold & Réveillaud supports the fight against homophobia and transphobia and takes this opportunity to get back on the right of adoption for homosexual couples in Luxembourg. Enjoy the reading! 1. COMPETENT JURISDICTION: The Luxembourg courts may be seized of an adoption application when: – the adopter(s) reside(s) in the Grand Duchy of Luxembourg, – …
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The right to disconnect
On April 30, 2021, the French Economic and Social Council (CES) adopted a opinion on the right to disconnect. Indeed, both employers and trade unions felt that it was now essential to monitor the boundary between employees’ professional and private lives, which has already been considerably impacted by the almost inescapable use of technology. The …
Liquidation vs dissolution : advantages and disadvantages
Introduction A liquidation is a procedure through which a company is terminated, and its assets are distributed to stakeholders after having been converted into cash, if possible. One can decide to liquidate a company voluntarily via a so-called “standard liquidation” or through the so-called “simplified liquidation” which is a dissolution in one step without liquidation, …
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Intra-group loans, how does it works ?
Introduction The concept of transfer pricing has been a recurrent theme when it comes to establishing fair competition and tax rules at the international level. To tackle this issue, the OECD established various guidelines such as the Transfer pricing guideline and the action plan on base erosion and profit shifting. Those international guidelines and action …
Warning at work: IMPACT
The warning is a reprimand from the employer to the employee, a forewarning from the employer to encourage the employee to change his behaviour. By issuing a warning, the employer gives the employee a second (or additional) chance, avoiding termination of employment. The employer, who issues a warning to punish the employee for a fact, …
Nationals staying for more than 3 months
The amended Immigration Act of August 29, 2008 on the free movement of persons and immigration governs the stay of nationals residing in the Grand Duchy of Luxembourg for more than three months. This law groups together different residence permits for different categories of people: 1) Residence permit for paid employment. This residence permit allows …
Why hire a lawyer for a traffic case when you don’t have to?
“The lawyer is too expensive” and “he can’t do much”. “I don’t need it anyway, I can do it myself” or “I don’t know if it’s worth it or what it can do”. Here’s a summary of some of the thoughts that can go into determining an individual choice. The following lines attempt to provide …
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COVID-19 Partial Unemployment Assistance : Employees (Part 2)
Which employees? Employees who have signed a fixed-term or open-ended employment contract that comes into effect during the short-time working period are eligible for short-time working. Furthermore, even if the aforementioned employment contract is concluded and comes into force during the period in which short-time working is granted, the employee concerned will also be eligible …
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COVID-19 Le Chômage Partiel Aide : Employers (Part 1)
Considering the disastrous repercussions of the measures taken to combat COVID-19 for the economy in general and employment in particular, the government has specially adapted an existing financial support mechanism: short-time working. While recognizing that the occurrence of COVID-19 constitutes a case of force majeure, the government has instituted a system of “short-time working for …
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