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  1. D1a9 - When must the employment contract be entered into?

    The employment contract must be entered into no later than the time of the employee’s entry into service. In the event of conclusion of the employment contract after the entry into service of the employee, the employment contract can only...

  2. D4b3 - What is the value of the benefits in kind?

    The value of benefits in kind may be freely determined by the employer and his employee in the employment contrat. Taxes With regard to taxes, the Grand-Ducal Regulation of 24 December 1997 amending the Grand-Ducal Regulation of 28 December 1990...

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