Arendt & Medernach

Full Service Law Firm

Arendt & Medernach

41A, avenue J.F. Kennedy
Luxembourg L-2082

Phone+352 4078781
Fax +352 407804

Law Firm Overview

Arendt & Medernach is the leading independent business law firm in Luxembourg. The firm’s international team of 325 legal professionals represents clients in all areas of Luxembourg business law, with representative offices in Dubai, Hong Kong, London, Moscow, New York and Paris.

Our service to clients is differentiated by the end to end specialist advice we offer, covering all legal, regulatory, taxation and advisory aspects of doing business in Luxembourg.

Our firm advises international and domestic clients in all areas of business law relevant to their business activities, ranging from fund formation, banking, insurance, private equity and real estate to corporate and tax matters.

Areas of Law

Articles Published by Arendt & Medernach

 End of the VAT Exemption Regime for Financial IGPs in Luxembourg

Following the Luxembourg case C-274/15, the series of cases relating to the scope of the cost-sharing VAT exemption also referred to as “Independent Group of Persons” (“IGP”) continues with the release today of three judgements by the Court of Justice of the EU (“CJUE”): Aviva (C-605/15), DNB Banka (C-326/15) and European Commission v Federal Republic of Germany (C-616/15).

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 Posting of Workers and Its Implications for Posting Companies in Luxembourg

A revision of the Posting Directive became necessary after it proved that the Posting Directive contained numerous pitfalls in the past. In some cases it turned out that companies posting employees were only “letterbox companies” without any substance. In other cases, situations where concerned employees’ rights were being circumvented were unveiled.

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 ICLG 4th edition - Corporate Immigration 2017

As Luxembourg is gaining increasing success in international mobility and business immigration, the applicable legal framework has been recently adapted by introducing several new categories of residence permits in Luxembourg, including a residence permit for investors.

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 Eric Fort takes over as head of the New York office

Arendt & Medernach is delighted to announce that as of September, Eric Fort will succeed Bob Calmes as head of our New York office. Having successfully worked with institutional and private clients operating in Luxembourg, Eric brings a wealth of experience to the US office where our aim is to continue to provide tailored advice for our clients in this market.

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 Domestic VAT Law Released in United Arab Emirates

On 27 August 2017, the United Arab Emirates (the "UAE") published the text of its domestic Value Added Tax (the "VAT") Law, shortly after releasing the text of its Excise Tax Law last week, and the Federal Tax Procedures Law earlier this month. It will be followed by implementing regulations, which will provide more detail on application of the VAT Law.

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 New Requirement for All Issuers Operating on the Luxembourg Stock Exchange

​On 10 August 2017 the Luxembourg Stock Exchange announced that all domestic and foreign issuers operating on the regulated market (Bourse de Luxembourg) or on the multilateral trading facility (Euro MTF) of the Luxembourg Stock Exchange must provide their legal entity identifier (“LEI”) codes to the Luxembourg Stock Exchange before 15 September 2017.

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 PRIIPs KID: A further piece to the puzzle in EU

The draft RTS referred to in our newsflash of 15 March 2017 have finally been adopted.

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 Luxembourg Law on the Exploration and Use of Space Resources Entered into Force

The Luxembourg law on the exploration and use of space resources of 20 July 2017 entered into force on 2 August 2017 and placed Luxembourg among the most innovative space-oriented nations in the world.

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 VAT in the GCC – Updates from the UAE Ministry of Finance

On 9 July the United Arab Emirates (UAE) Ministry of Finance (MOF) published an update of the Value Added Tax (VAT) FAQ section of its website.

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 PRIIPs KID: The Final Pieces of the Puzzle in Europe

The pieces of the puzzle are finally falling into place. The long-awaited level 3 and 4 measures have been published earlier this week, half a year before the PRIIPs KID becomes compulsory.

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 MiFID II: Further Guidance on Product Governance Requirements in Europe

Amongst the numerous topics covered by the Markets in Financial Instruments Directive II (MiFID II), the European Securities and Markets Authority (ESMA) has decided to provide further guidance on the requirements regarding product governance through its guidelines dated 2 June 2017 which focus on the target market assessment by manufacturers and distributors of financial products.

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 Signature of the Multilateral instrument: Reservations Made by Luxembourg

On 7 June 2017, the official ceremony for the signing of the multilateral instrument (“MLI”) took place bringing to a close a process initiated last year when a consensus was reached on the wording of the MLI on 24 November 2016.

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