Luxembourg: Unfair competition and duty of loyalty

On 15 June 2017, the Court of Appeal ruled on distinction between the obligation of an employee bound by a non-compete clause in his/her employment contract, and the duty of loyalty inherent in any employment contract. The facts relate to an “educator assistant manager” employed in a nursery since 2011, who had also been elected as the deputy staff representative. In February 2015, her employer…

Luxembourg: New obligations on record of working time

The legislator has recently changed article L. 211-29 of the Labour Code regarding keeping a special record of working time. The new article now stipulates the obligation for any employer to add to “a special record or file the start time, end time and hours worked each day”, as well as the usual information required, namely: any extensions to normal working hours, hours worked on…

Luxembourg: Overtime vs Senior executive

On 15 December 2016, the Court of Appeal ruled on the classification of senior executive and the right to claim overtime pay. An employee employed as a mechanic in 1991 was assigned to the sales department of the employer’s garage as a salesperson in 2001, before being promoted to head of sales in March 2012. Then, through a new addendum to his employment contract in…

Luxembourg: Fiscal reform with impact on employment law

As part of the fiscal reforms due to come into force on 1 January 2017, the Tax Administration (Administration des Contributions Directes) published a newsletter on 19 December 2016 about the tax value of payments in kind in the form of meal vouchers. Changes The Administration des Contributions Directes reminded first that the value of payments in kind is currently set at 2.80 Euros for…