On 23 January 2025, the Luxembourg Parliament adopted the law (the “Law“) implementing into Luxembourg law the European Mobility Directive (Directive (EU) 2019/2121) (the “Mobility Directive”) and amending the law of 10 August 1915 on commercial companies and the law of 19 December 2002 on the trade and companies register and the accounting and annual …
Author Archives: dominocommunication
Second parental leave and dismissal
Parents wishing to exercise their right to a second parental leave must notify their employer of their request by registered mail with acknowledgement of receipt, at least four months before the start of the parental leave (article L.234-46 (2) of the French Labor Code). Your employer does not have the right to give you notice …
Letter of intent, explanations
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, …
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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Adoption law in Luxembourg, summary
Kaufhold & Réveillaud supports the fight against homophobia and transphobia, and takes this opportunity to review the adoption rights of homosexual couples in Luxembourg. Enjoy your reading! COMPETENT COURT : An adoption application may be submitted to the Luxembourg courts when : the adopter(s) reside(s) in the Grand Duchy of Luxembourg, the adopter(s) reside(s) abroad, …
Wage garnishment, focus on the procedure
The Grand Ducal regulation of January 15, 2021, which took effect on January 29, 2021, has simplified and accelerated the wage garnishment procedure. The wage garnishment procedure is still initiated by petition to the Tribunal de Paix, which issues an authorization order when the claim underlying the wage garnishment appears justified. However, since the January …
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 whereby a company concludes its existence, and sees its assets distributed to its beneficiaries after these assets have been converted into cash, if possible. It is possible to carry out a voluntary liquidation of a company, also known as a standard liquidation, without the company being insolvent. A second …
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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 …
