Category Archives: Analysis

With containment and sanitary measures, many economic players are suffering. After the relations between commercial tenants and their landlords, many legal uncertainties remain, notably for tenants who can continue their activities but suffer a drop in sales, and a little less so for businesses that have had to close. With the upturn in construction activity, …

Continue reading “COVID-19 crisis – Cui bono?”

What does this mean for cross-border commuters? In terms of taxation? As far as taxation is concerned, the rule is that frontier workers’ income is taxed in the country in which they work (i.e. the Grand Duchy of Luxembourg). By way of exception, for days worked by the employee outside the Grand Duchy of Luxembourg …

Continue reading “A solution to COVID-19: Teleworking, part 2”

To prevent/limit the spread of COVID-19 and protect so-called vulnerable employees (older employees, pregnant employees, employees already suffering from medical conditions, etc.), a solution is available to employers where possible: teleworking, enabling employees to carry out their work from home. In what context? In general and at all times, the employer must ensure the health …

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1) Family leave for the child In the fight against this new coronavirus, COVID-19, to limit/slow its spread, the government has notably taken the radical decision to temporarily close public and private schools and training establishments, as well as reception facilities and boarding schools from March 16, 2020. This closure, initially applicable until March 29, …

Continue reading “2 Measures to Benefit Employees in the Fight Against Coronavirus”

What happens when there’s an error in the withholding tax applied to an employee? To answer this question, it’s important to remember that the employer is legally obliged to handle these tax deductions and transmit the amount deducted to the tax administration (Administration des Contributions Directes). But to do so, the employer needs the employee’s …

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Deadline for declaring beneficial owners extended to November 30, 2019. The Luxembourg Business Register (the “LBR”), the economic interest grouping that manages the Register of Beneficial Owners (the “RBE”), announced at the end of August that the administrative deadline for registered entities to file declarations concerning their beneficial owner(s) has been extended to November 30, …

Continue reading “Extension of deadline for beneficiary declarations”

Thanks to its wide range of efficiently regulated and unregulated entities, as well as high standards of investor protection, Luxembourg is recognized as a leading hub for the structuration of investments in European and global real estate (cf. our Analysis Luxembourg Real Estate Investments on October 10, 2017). In recent years, however, the market has …

Continue reading “Luxembourg’s Brexit-Fueled Real Estate Boom”