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Le Magazine du Trésorier - n°63 - 3ème trimestre 2008 - (Page 4)

FINANCIAL HIGHLIGHTS Luxembourg News New Circular 94/4 issued by the Luxembourg tax authorities on the taxation of directors’ fees (tantièmes) The circular issued by the tax authorities on June 24, 2008 allows individuals who receive directors’ fees to deduct operational expenses on a lump-sum basis (maximum deductible amount of EUR 3,400 if the directors’ fees received exceed EUR 15,000) through their income tax return. More informationon: www.impotsdirects.public.lu (Legislation/Legislation 2008) www.ey.com (services, tax, HC – tax alert on this subject) mostly deriving from the current regime applicable to private employees. One of the most relevant provisions of the text is the extension of the continuation of payment in case of sickness for all workers. More information available on: www.legilux.lu, Memorial A n° 60 dated May 15, 2008 Draft law 5886 aiming at introducing a new vocational training regime to learn Luxembourgish On May 26, 2008, the Luxembourg Government submitted to the chamber of representatives a new draft law aiming at implementing a new vocational training regime to learn Luxembourgish. According to the provisions, any employee occupied for at least sixth months by an employer established in Luxembourg can require to benefit from 200 hours of language learning leave (divided into two mandatory periods of 120 and 80 hours) in order to learn Luxembourgish. The employee will be granted for each hour of language learning leave an allowance amounting to his hourly salary (with a maximum of four times the hourly minimum social salary) paid by his employer but reimbursed by the Luxembourg Government. More information available on : www.chd.lu (recherche d’archives – Projet 5886) Law dated May 13, 2008 on equal treatment for men and women The law dated 13 May 2008 on equal treatment for men and women has been adopted and published in Memorial A n° 70 of May 26, 2008. The law aims at implementing in Luxembourg law the directive 76/207/EC on equal treatment for men and women as regards access to employment, vocational training and promotion, and working conditions. The text amends the Luxembourg labour law by introducing definitions of direct and indirect discriminations, as well as harassment and sexual harassment. Furthermore, as a condition for the realization of equal treatment for men and women, the law gives concerning the protection of women (pregnancy, maternity Finally, the text expressly entitles associations and other organisations with legal personality to bring claims before administrative and judiciary courts in case of infringements of equal treatment for men and women provided that these infringements represent an offence to the collective interests they stand for. More information available at www.legilux.lu, Memorial A n° 70 dated 26 May 2008 Decision C-319/06 Commission v. Luxembourg – Luxembourg labour law provisions for workers posted to Luxembourg do not comply with EC directives The European Court of Justice (ECJ) rules on June 19, 2008 that certain provisions of Luxembourg law were not in line with an EC Directive and must therefore be amended. The directive concerns the posting of employees within the framework of provision of services within the EU. The provisions that have been found to be contrary to the directive relate to the application of Luxembourg employment law to employees posted to work in Luxembourg from foreign employers. The Luxembourg provisions that the ECJ has found to be incompatible with Directive 96/71/EC were twofold; firstly, the application of certain mandatory provisions of Luxembourg labour law to posted employees, and secondly, the obligations imposed on foreign employers on record keeping. More information available on: www.curia.eu (search form C-319/06), and Law dated May 13, 2008 introducing a common social status for all workers of the private sector The law dated May 13, 2008 introducing a common social status for all workers of the private sector has been adopted and published in Memorial A N° 60 of May 15, 2008. The law aims at harmonising the statutes of blue and white collar workers to eliminate the existing discrepancy in labour law and social security legislation. In order to reach this objective, the model based upon is http://www.ey.com http://www.legilux.lu http://www.www.impotsdirects.public.lu http://www.chd.lu http://www.legilux.lu http://www.curia.eu

Table des matières de la publication Le Magazine du Trésorier - n°63 - 3ème trimestre 2008

COUVERTURE
SOMMAIRE
EDITORIAL
FINANCIAL HIGHLIGHTS
INTERVIEW
FOCUS
FORUM OF ADVERTISERS
TREASURERS’ ASSOCIATIONS
NEWS

Le Magazine du Trésorier - n°63 - 3ème trimestre 2008

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