Mensuel de avril 2019 - Ressources humaines

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Atypical staff sharing solutions in the financial sector
By Gilles DALL’AGNOL Maurice MACCHI, Allen Overy Luxembourg   In today’s Luxembourg financial sector, the broad majority of players operate through more than one Luxembourg-based legal entity. The main drivers behind this include tax considerations, regulatory constraints and/or liability ring-fencing.   At the same time, these players might have limited resources and a willingness to have their employees work for several of the entities, a situation which is commonly referred to as “employee-sharing”.   When considering employee-sharing, one must keep in mind that under Luxembourg law, subject to certain exceptions (notably specifically licenced interim work and (legal) temporary lending of workforce, further described below),...
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