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Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
In the framework of the Recovery Act of 15 May 2014, tax measures were foreseen amongst other things to increase the competitivity of undertakings.
New CO2 emission benchmarks for 2015
The Act of 26 December 2013 concerning the single employment status is one year old. It entered into effect on 1 January 2014 and since that date, white-collar-workers and blue-collar-workers have equal notice periods.
The Luxembourg tax authorities today issued Circular Letter L.I.R. n° 14/4 (the "Circular") with respect to the taxation of income realised by a Luxembourg common limited partnership (société en commandite simple - "SCS") or a special limited partnership (société en commandite spéciale - "SCSp"). 2015.01.09_-_nf_taxation_of_scs_and_scsp_qualifying_as_aifs
The CSSF has issued a new Circular 15/601 relating to the ratio increase notification procedure laid down in Article 94(1)(g)(ii) of Directive 2013/36/EU (CRD IV). 2015.01.16_nf_crd_iv
Turkey, as an emerging market, has its ups and downs to invest from time to time. These times depend on several different factors, but tracing them has crucial importance for investors. Focusing into Mergers & Acquisitions deals can be inspiring when taking decisions for investments.
Austria: Constitutional Court confirms Constitutionality of non-Deductibility of Manager RemuneratioAs of 1 March 2014, a restriction on the deductibility of manager remunerations for tax purposes exceeding EUR 500,000 per person and year was introduced in Austria. Any remuneration exceeding that threshold cannot be deducted for tax purposes on the level of the employer company. This restriction was subject to substantive discussions in media and legal literature, with some experts arguing that the provisions may be unconstitutional. read more
The Patent Prosecution Highway ("PPH") is a programme that allows for the sharing of search and examination results between participating patent offices. The goal is to allow applicants in participating countries to obtain corresponding patents quickly.
The industry-related generic Top-Level Domain ("gTLD") <.bank> provides new opportunities and new challenges for online activities in the financial services sector. read more...
The end of 2014 brought with it important amendments to the rules for registering companies in Poland. These amendments are aimed at facilitating the registration procedure, but they also pertain to already existing companies, which will have to adapt to the new rules. read more...