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17 May 2019

The social security treaty signed between Luxembourg and China on 29 November 2017 has entered into force on 1 May 2019. This is the first social security treaty between the two countries.

/en-gb/insights/business-services-outsourcing/payroll-alert/social-security-treaty-with-china
13 May 2019

The law of 12 April 2019 on the introduction of a time savings account (compte épargne temps, CET) for the private sector was published in the official gazette on 24 April 2019. It came into force on 28 April 2019.

/en-gb/insights/business-services-outsourcing/payroll-alert/law-on-the-introduction-of-a-time-savings-account
29 April 2019

The law of 25 April 2019 modifying the Labour Code was published in the official gazette1 on 26 April 2019.

/en-gb/insights/business-services-outsourcing/payroll-alert/two-additional-days-of-holidays
19 April 2019

FRS 9 Financial Instruments makes no distinction between unrelated third party and related party transactions. Entities that prepare stand-alone financial statements are required to apply the full provisions of the standard to all transactions within its scope. This means related company loan...

/en-gb/insights/audit-assurance-en/applying-ifrs-9-to-related-company-loans-in-the-real-estate-sector
19 April 2019

Effects of IFRS 9, 15 and 16 on business combination accountingInternational financial reporting bulletin 2019/01 

/en-gb/insights/audit-assurance-en/effects-of-ifrs-9,-15-and-16-on-business-combination-accounting
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