Excluding pensioners from transition payment does not constitute age discrimination

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Related briefings

Luxembourg publishes law on VAT grouping

As foreseen in our previous newsflash, the law on VAT grouping has officially been published, last Friday. The text – which provides for an entry into force on 31 July 2018 – modifies the general VAT Law. It now enables Luxembourg entities sharing financial, economic and organisational links to set up a VAT group, thus allowing them to […]

Prevent disputes with pension providers about the implementation agreement

The Dutch pensions system has been under increasing stress since 2008. A sudden downturn on the financial markets and market interest rates held down artificially, together with rising life expectancy and strict solvency requirements, have produced some unpleasant financial surprises. So the question as to who is responsible or liable for the solvency shortfalls is […]

Bloomberg Tax Transfer Pricing Forum: Luxembourg – Summer 2018

As a means of increasing innovation and investment, a growing number of countries around the world have introduced preferential tax treatment for research and development and intellectual activities. These regimes provide developed countries with an economic advantage in a highly competitive international tax landscape. In 2015, the OECD released BEPS Action 5 on Harmful Tax […]

New obligation to register biobanks with the FAMHP 

The Royal Decree of 9 January 2018 on biobanks (Royal Decree), published in the Belgian Official Gazette on 5 February 2018 and implementing the Law of 19 December 2008 regarding the procurement and use of human substances destined for human medical applications or for scientific research purposes, is going to enter into force on 1 […]

Luxembourg tax authorities issue guidance on tax aspects of virtual currencies

On 26 July 2018, the Luxembourg tax authorities published a circular on specific tax aspects of virtual currencies. As it does not consider virtual currencies to be an actual currency, the circular clarifies that Luxembourg tax accounts cannot be prepared and taxable income cannot be reported in a virtual currency…

Latest Briefings

Practical insight into Land Registration Act 2002 proposed amendments

By Erin Keating In April 2016, Walker Morris considered the Law Commission’s Consultation Paper which detailed proposed amendments to the Land Registration Act 2002 (the Act). Following an extensive review with industry professionals, a draft bill seeking to implement a wide range of amendments has now been placed before Parliament. Walker Morris’ Louise Power and Erin Keating […]

Jersey employers – brace yourself for extended maternity leave reforms

By Helen Ruelle, Laura Shirreffs Extended maternity and paternity leave provision comes into force from the start of next month and employers need to have updated handbooks, policies and contracts in time for the change. The new rights offer 26 weeks of leave to parents with no qualifying period, with six weeks paid at the employee’s usual full rate […]

New streamlined procedure for pre-application planning advice in Guernsey

By Claire Smith, Martyn Baudains Guernsey’s Development Control team has launched a new, more streamlined procedure for providing pre-application planning advice. The pre-application service, which is free of charge, provides advice and guidance prior to the submission of a planning application on all types of development such as exemptions queries, larger scale projects such as replacement dwellings and works to […]

Pension schemes – staying on the right side of new GDPR rules

By Ellie Taylor New data protection laws mean that employers and pension scheme Trustees need to have a formal agreement in place to swap personal data. The legal landscape for data protection laws in Europe changed significantly on 25 May 2018, when the General Data Protection Regulation (GDPR) came into force.  The running of pension schemes […]

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