Articles & Books

On August 4 th 2017, the Minister of Finance submitted a draft law to the Luxembourg Parliament, which intends to introduce a new intellectual property regime. The draft law introduces a new Article 50ter in the Luxembourg income tax law in order to fill the void caused by the staggered withdrawal

Robo-advisors are a recent innovation in the European retail financial services space and a popular example of “Fintech”. They have raised investor protection questions, which we will discuss by comparing draft Luxembourg legislation with United States federal regulation. The purpose of this

Regulation (EU) 2016/679 of the European parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (the “ GDPR”) will apply as of May 25 th 2018 directly

On September 29 th, the European Securities and Markets Authority (“ ESMA”) published a further update of its Questions and Answers (“ Q&A”) on Regulation (EU) No 596/2014 of 16 April 2014 on market abuse (the “ Market Abuse Regulation”) to include a new question and answer in Section 5 - Questions

Face à la demande accrue des employeurs mais également des salariés d’organiser leur temps de travail de manière plus flexible, les partenaires sociaux et le Gouvernement ont œuvré en vue de réformer la loi dite PAN du 12 février 1999 mettant en œuvre le plan d’action national en faveur de l’emploi

On September 21 st 2017, the European Court of Justice (the “ ECJ”) rendered its judgements in three different cases regarding the interpretation of the VAT exemption of services supplied by independent groups of persons (“ IGP”) to their members. In the case Commission vs. Germany (C-616/15), the