MOYAL & SIMON Law Firm

We provide advice on all aspects of corporate law in connection with the buying, selling and restructuring of companies as well as their daily operation. This includes the legislation in respect of limited companies and private companies and the special circumstances concerning partnerships, limited partnerships and other types of companies. The major part of the Luxembourg business sector consists of companies. We have substantial expertise in all areas of corporate law and advise both large groups of companies listed on the stock exchange and companies owned by individuals. In the initial stages, we advise our clients on choosing corporate form, setting up group structures and the formation of companies. In this context, we advise a number of start-up companies in IT and other growth areas. Additionally we have substantial experience in providing consultancy services focused on establishing foreign companies in Luxembourg. When it comes to the formation of companies or attracting investors, we draw up the necessary shareholders' agreements. We provide advice on setting up all types of associations, including joint ventures, consortia etc. Furthermore, we advise on incentive programmes that can include share options, warrants, preferred shares and other employee incentives. Finally, we have assisted a number of leading companies of this country from formation to flotation. Attorneys from M&S are often appointed to the board of companies, from small start-up companies, family companies, group of companies, subsidiaries of foreign companies to boards of international companies based in Luxembourg.

Since its foundation, M&S has specialised in litigation and we currently regularly manage important cases on behalf of the corporate sector. Our skills in the area are wide-ranging; from litigation in specialist areas such as shareholder disputes, employment law, intellectual property rights, construction law, and family law to legal actions in the somewhat more conventional area of contract law, including any type of mergers and acquisitions. Our success in the area, which has indeed been the basis of our business, is to be found in our philosophy that highly specialised litigators and dedicated commitment are required to conduct and win cases for one's clients. We have a clear and simple goal in mind when faced with any case we receive. That is to win. It is what we do best and when considering our experience and feedback from our clients, it is what we do well. Accordingly, we have acquired unique knowledge in all aspects of litigation and we are proud to say that we have extensive experience acting before all the courts in Luxembourg as well as detailed knowledge of all procedural rules that govern such cases.

Es ist wichtig, dass ein Arbeitgeber sich der Beschränkungen bewusst ist, die für seine oder ihre Stellung im Arbeitsverhältnis gelten. Die Anforderungen sind durch die zunehmende Regulierung des Rechtsverhältnisses zwischen Arbeitgeber und Arbeitnehmer keineswegs geringer geworden. Die Arbeits- und Beschäftigungsrechtsabteilungen von M&S beraten in allen Bereichen dieser Materien. Wir bieten unseren Mandanten fachkundige Beratung mit dem Fokus auf lösungsorientierte Antworten, die es ihnen ermöglichen, bei großen oder kleinen Herausforderungen schnell, effizient und rechtssicher zu handeln. Wir erbringen insbesondere juristische Dienstleistungen für luxemburgische und internationale Unternehmen, aber auch für öffentliche Behörden, Institutionen und Privatpersonen, insbesondere Manager und Führungskräfte. **Flexible Beschäftigungsformen** Wir verfügen nicht nur über umfassende Erfahrung in der Beratung zu klassischen arbeitsrechtlichen Fragestellungen zwischen Arbeitgeber und Arbeitnehmer, sondern beraten auch zu den flexibleren Beschäftigungsformen, die mit dem steigenden Bedarf an Flexibilität entstanden sind. Beispiele hierfür sind befristete Arbeitsverhältnisse, Teilzeitarbeit, Abordnung/Überlassung von Arbeitnehmern, Beratungsfragen sowie Telearbeit. **Beratung auf mehreren Ebenen** Wir bieten nicht nur rechtlich konforme Beratung, sondern beziehen auch Aspekte wie Personalpolitik sowie die menschlichen und wirtschaftlichen Gesichtspunkte ein, die für eine ganzheitliche und zielführende Lösung erforderlich sind. Wir wissen, dass die Beratung, die wir unseren Mandanten gewähren, in der Regel tiefgreifende Auswirkungen auf die beteiligten Parteien hat. Dabei haben wir stets im Blick, dass diese Parteien nach der Lösung der rechtlichen Fragestellung häufig weiterhin miteinander zusammenarbeiten müssen. **Eine wertvolle Ergänzung unserer Beratung** Wir teilen unser Wissen und halten unsere Mandanten über die neuesten Entwicklungen im Arbeits- und Beschäftigungsrecht auf dem Laufenden – durch monatliche elektronische Newsletter, die jüngste Urteile, neue Gesetzgebungen oder aktuelle Themen behandeln, sowie durch Seminare, in denen wir ein oder mehrere Themen vertiefend diskutieren. **Internationale Kooperationen** Wir arbeiten eng mit einer Reihe ausländischer Kanzleien zusammen und beteiligen uns an verschiedenen internationalen Netzwerken. Durch diese Kooperationen und die damit verbundenen Beziehungen zu ausländischen Partnern gewinnen wir wertvolle Erkenntnisse darüber, was auf internationaler Ebene geschieht. Unsere Erfahrung zeigt, dass dies wiederum Auswirkungen auf den luxemburgischen Arbeitsmarkt hat. Eine weitere wertvolle Folge unserer internationalen Zusammenarbeit ist, dass wir unseren Mandanten bei Bedarf stets schnell relevante ausländische fachliche Unterstützung vermitteln können.

It is important for an employer to be aware of the restrictions that apply to his or her position in an employment relationship. Matters have not become any less stringent due to the increasing regulation of the legal relationship between the employer and employee that has taken place. M&S' labour and employment law departments provide advice on all aspects of these fields. We provide our clients with specialist advice, focusing on providing solution-oriented answers that enable our clients to act quickly, efficiently and with legal conformity when faced with big or small challenges. We provide legal services to Luxembourg and international businesses in particular, but we also provide legal services to public authorities, institutions and individuals, including managers and executives especially. **Flexible Types of Employment** Not only do we possess vast experience in providing advice on traditional employment issues between employer and employee, we also advise on the more flexible types of employment that have evolved as the need for flexibility has increased. Some examples are fixed-term employment, part-time employment, secondment/hiring-out of employees, consultancy issues and teleworking issues. **Advice at Several Levels** Not only do we provide advice that in accordance with the legal requirements, we also include aspects such as staff policy as well as the human and commercial aspects required for a comprehensive and expedient solution. We know that the advice which we are providing our clients with will usually have a profound effect on the parties involved. We are always mindful of the fact that said parties will often have to continue working together after the legal issue has been resolved. **A Great Supplement to our Advice** We share our knowledge and keep our clients up to date with the latest developments in labour and employment law by monthly electronic newsletters that describe recent judgments, new legislation or current issues and by holding seminars where we discuss one or several issues in depth. **International Collaborations** We work closely with a number of foreign law firms and participate in a number of international networks. By doing so and thereby cultivating our relationships with foreign collaborators, we acquire useful knowledge of what is happening on an international level. We know from experience that this will subsequently influence the Luxembourg labour market. Another valuable consequence of our international collaboration is how we are always able to quickly procure relevant foreign specialist assistance to our clients when required.

Migrationsrecht

Entsendung, Rückführung und Beschäftigung ausländischer Mitarbeiter

Aufgrund der zunehmenden Globalisierung ist es nicht ungewöhnlich, dass Unternehmen ihre Mitarbeiter entsenden oder Arbeitskräfte aus dem Ausland aufnehmen, ebenso wie ausländische Unternehmen ihre Mitarbeiter nach Luxemburg entsenden.

Direkte und indirekte Steuern

Wir beraten in Zusammenarbeit mit ausländischen Partnerkanzleien in allen Fragen, die mit der Entsendung und Rückführung nach und aus Luxemburg zusammenhängen.

Beschäftigung ausländischer Arbeitskräfte

Wir unterstützen Sie ebenfalls bei der Beschäftigung ausländischer Arbeitskräfte.

Unsere Leistungen umfassen:

• Erstellung der erforderlichen vertraglichen Grundlage
• Beratung zu sozialversicherungs- und steuerrechtlichen Aspekten
• Beratung zu Aufenthaltsgenehmigungen und Arbeitserlaubnissen

M&S provides advice in respect of all aspects of IP law and we usually represent the rights holder in particular, with regard to the application of the Luxembourg IP Tax Regime. **Our Clients** Our clients include local businesses, large multinational companies, medium-sized businesses, start-up businesses and individuals. **Application For and Registration of Trademarks** Our trademark investigations include: - Specific advice on the suitability of the trademark for registration in accordance with statutory requirements and other parties' rights; - On where to register the trademark geographically; and - The goods and services to be covered by the registration. We also assess whether the trademark can be registered as a company name and a domain name. Furthermore, we assist with the application, registration and renewal of trademark, design or patent registrations in Luxembourg and the entire EU. We advise our clients as to how their rights are best protected and enforced. Our lawyers have the right to appear before all relevant courts of law in Luxembourg and at EU level.

Wir beraten in- und ausländische Unternehmen beim Erwerb und Verkauf von Wohnsitzen.

Die Bauphase

Unsere Beratung umfasst alle Aspekte im Zusammenhang mit Wohnsitzen, einschließlich des Baurechts, Planungsrechts, Umweltrechts sowie der Fragen des Miet- und Pachtrechts während der Bauphase und etwaiger anschließender Überlegungen im Zusammenhang mit einem Verkauf oder einem Verkauf mit Rückmietung.

White Collar Crime

White-collar crime is on the rise both nationally and internationally.

This development in combination with a number of factors has resulted in a growing need for legal advice in the area. Such factors include a growing global trade and new national and international increases of liability, as well as penalties where both the business and the management may become liable in damages and incur criminal liability if an employee or a business partner commits a criminal offence.

Our Advice

M&S’ experienced team provides advice in matters where businesses have been subject to a crime and in matters where the authorities demand that sanctions be imposed against the business, the employee or the management as a result of a criminal offence having been committed or the breach of special legislation.

In recent years the authorities have not only increased the number of, but also the strength of the sanctions under criminal law imposed on businesses and their responsible individuals. It means that for the first time businesses themselves may have to face a criminal charge or a charge against its employees or management. The above applies in particular to the special legislation in the following areas:

• Competition law
• Capital market law
• Anti-money laundering law
• Corruption
• Company law
• Environmental law
• Accounting law
• Tax law, and
• The law on trade authorisations

Our advice includes handling the actual criminal proceedings and managing the internal and external legal issues that often come into play in cases of white-collar crime.

Our Team

M&S’ team consists of specialists in criminal procedure and the above special legislation and they are also widely experienced in insolvency matters.

Further Information

If you would like to read more about the measures that a business can take to avoid breaching legislation, please go to our “Legal Risk Management” practice area.