Independent law firm

Maaike DEROOST

Associate

EXPERTISE

DATA PROTECTION & PRIVACY

EMPLOYMENT & SOCIAL

Maaike DEROOST is an Associate in the Employment and Social department.

Maaike assists the team with different questions in the field of employment, as well as issues related to data protection regulation.

+352 227 330 -773

maaike.deroost@kleyrgrasso.com

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LL.M. in European Economical and Financial Criminal law, University of Luxembourg, 2017

Master in Law, specialization in social law, VUB (Vrije Universiteit Brussel), 2016

Dutch, English, French, German, Luxembourgish

Luxembourg Bar, admitted in 2020

RELATED NEWS

Read the latest related news from our experts or explore our full insights which cover new laws, bills, and ongoing developments.

21/11/2024

EN | FR

Adjustment of size criteria for micro, small, medium and large companies or groups

In the context of the transposition of Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustment of the size criteria for micro, small, medium-sized and large enterprises and groups, Luxembourg adopted the Grand Ducal Regulation of 25 October 2024....

06/11/2024

EN | FR

LNIN – New RCSL filing requirements

Please find herewith some new rules of paramount importance, which will apply for all individuals registered or to be registered within the file of an entity listed with the Luxembourg Register of commerce and companies (RCSL) operated by the Luxembourg Business Register (LBR).

31/07/2024

EN | FR | DE

Important changes concerning employment contracts and the employment relationship

The Law of 24 July 2024, transposing EU Directive 2019/1152 of 20 June 2019 on transparent and predictable working conditions in the European Union has been published in the Mémorial A No 324 of 31 July 2024. The Law comes into force on 4 August 2024.

16/07/2024

German Desk Rundschreiben | #5

Liebe Freundinnen und Freunde des German Desk, Wie üblich wir behalten die Entwicklungen der Rechts- und Marktlage genau im Auge und beleuchten einige davon im Rahmen von Kurzinformationen und möchten wir Ihnen vor der wohlverdienten Sommerpause einen Einblick in einige dieser neuesten Arbeiten geben. Viel Spaß bei der Sommerlektüre.

12/07/2024

Réforme en matière de bail à usage d’habitation : Quelles sont les nouveautés?

Dans le cadre de la réforme de la loi du 21 septembre 2006 sur le bail à usage d’habitation et modifiant certaines dispositions du Code civil (ci-après, la « Loi de 2006 »), le projet de loi a été adopté en date du 10 juillet 2024 par la Chambre des députés. La nouvelle loi entrera en vigueur dans le mois qui suit ...

28/06/2024

EN | FR | DE

Flexible admission requirements and easier mobility for highly qualified workers

The Law of 4 June 2024, transposing EU Directive 2021/1883 of 20 October 2021, was published in Mémorial A n°261 of 27 June 2024. The Law comes into force on 1 July 2024. The main changes are as follows:

24/06/2024

New draft bill containing different tax measures and clarifications – draft bill n°8388

On 23 May 2024, the Government submitted the draft bill n°8388 to the Parliament (“Bill”) clarifying the Luxembourg tax treatment applicable to share class redemptions, amending the minimum net wealth tax regime and introducing an opt-out mechanism for the “participation exemption” regime under specific conditions. Moreover, to continue the digitalisation of the income ...

03/06/2024

KLEYR_GRASSO unveils new Visual Identity

KLEYR GRASSO is thrilled to announce the launch of its new visual identity, featuring a refreshed logo and a redesigned website aimed at enhancing user experience. Developed in collaboration with the Piranha agency, the rebranding initiative introduces vibrant and dynamic colors that embody the innovative and ambitious spirit of its teams, while also exuding confidence, loyalty, and e...

24/04/2024

KLEYR GRASSO proudly assists IVS Partecipazioni in the IVS Group delisting tender offer by Lavazza Group

KLEYR GRASSO proudly assists IVS Partecipazioni in the IVS Group delisting tender offer by Lavazza Group.

19/04/2024

30 years of excellence - Transition with new faces in leading law firm

François Collot, new managing partner, along with Renata Jokubauskaite and Philippe Ney form the new management board of KLEYR GRASSO. Together, they share a dynamic and collegial management vision with a forward-looking outlook for the future of the firm.

12/04/2024

NEUERUNGEN BEIM INVESTORENSCHUTZ: NAV-Berechnungsfehler, Verstöße gegen Anlagerichtlinien und sonstige Fehler

Vor nunmehr über zwei Jahrzehnten, am 27. November 2002, veröffentlichte die luxemburgische Aufsichtsbehörde des Finanzsektors (Commission de Surveillance du Secteur Financier, „CSSF“) das CSSF-Rundschreiben 02/77 betreffend den Investorenschutz im Falle eines Fehlers bei der Berechnung des Nettoinventarwertes („NAV“) und der Entschädigung für die F...

05/04/2024

EN | DE

RC report & AML/CFT Questionnaire for RAIFs

As the relevant supervisory authority of entities, that are not subject to the supervision of another authority foreseen by the Luxembourg law of 12 November 2004 on the fight against money laundering and terrorist financing, as amended (“AML/CFT Law”) [1], the Administration de l’Enregistrement, des Domaines et de la TVA (“AED”) recently updated its website...

28/03/2024

EN | FR | DE

Publication of the date for staff delegation elections!

The Ministerial decree (“arrêté ministériel”) of 13 October 2023 sets the date of the social elections for the renewal of the staff delegation on: 12 March 2024.

27/03/2024

ELTIF 2.0 - Zur Erinnerung

Mit dem Inkrafttreten der Verordnung (EU) 2015/760 des Europäischen Parlaments und des Rates vom 29. April 2015 über europäische langfristige Investmentfonds (die „Verordnung“) war es in Europa möglich einen Europäischen langfristigen Investmentfonds („ELTIF“) zu gründen. In den Jahren seit dem Inkrafttreten der Verordnung wurde dem ELTIF jedoc...

15/03/2024

KLEYR GRASSO distinguished as a Top Tier Firm by Legal 500 in its 2024 edition

Congratulations to our teams on being distinguished as a Top Tier Firm by Legal 500 in its 2024 edition! Achieving such recognition over the years is a testament to the quality of our work, expertise, and dedication to our clients. Being recognized by Legal500 is a significant accomplishment within the legal industry and speaks volumes about the excellence of our firm's services....

08/03/2024

Tax measures for the housing market and real estate investments – draft bill n°8353

The draft bill n°8353 filed by the government on 7 February 2024 provides a package of measures to support the housing market and to enhance real estate investments for individuals managing their private wealth (hereafter the “Draft Bill”).

01/01/2024

KLEYR GRASSO announces major promotions effective January 1, 2024

KLEYR GRASSO is pleased to announce the promotion of ten outstanding individuals within its ranks. Effective January 1, 2024, the promotions mark a significant step in the firm's growth strategy and commitment to providing top-tier legal services. The newly promoted lawyers bring diverse skills and experiences to their respective roles, further enriching the firm's capabilities across all ...

21/12/2023

EN | FR | DE

New mandatory procedures to be implemented since 2023

To comply with the new legislation, you now have to implement two new procedures.

15/11/2023

UPDATE ZUR AIFMD II

Investment Fonds – 15. November 2023

02/11/2023

EN | FR | DE

The new law on business continuity and modernising bankruptcy law entered into force on 1 November 2023

The law of 7 August 2023 on business continuity and modernising bankruptcy law (hereafter the “Law”) which implements the Directive (EU) 2019/1023 of 20 June 2019 on preventive restructuring frameworks, on discharge of debt and disqualifications, and on measures to increase the efficiency of procedures concerning restructuring, insolvency and discharge of debt, and amending Directive (...

06/09/2023

EN | FR | DE

Wage indexation on 1 September 2023: new amounts

The wage index has been increased from 921.40 points to 944.43 points as of 1 September 2023, resulting in an increase in the minimum social wage and the adjustment of certain thresholds and ceilings provided for by law.

01/09/2023

EN | FR

KLEYR GRASSO assisted Socom and Evocells in the set-up of their joint venture denominated Solarcells Luxembourg, which will be the first producer of solar panels in Luxembourg.

KLEYR GRASSO is proud to assist Socom, a leader in technical building engineering in Luxembourg, and Evocells, a pioneer in Belgian photovoltaics, in the set-up of their joint-venture denominated Solarcells Luxembourg.

31/08/2023

EN | FR | DE

New provisions on the recruitment of third-country nationals and wage indexation as of 1 September 2023

30/08/2023

Loi du 7 août 2023 relative aux aides individuelles au logement

ci-après « la Loi »

29/08/2023

Loi du 26 juillet 2023 portant modification de la loi modifiée du 2 septembre 2011 réglementant l’accès aux professions d’artisan, de commerçant, d’industriel ainsi qu’à certaines professions libérales

Cette Loi vise à moderniser le droit d'établissement. La présente newsletter a vocation à analyser uniquement les nouveautés en matière immobilière.

18/08/2023

EN | FR | DE

Work-life balance: new extraordinary leave and flexible working arrangements

The Laws of 29 July 2023 and 15 August 2023 transposing EU Directive 2019/1158 of 20 June 2019, whose purpose is to ensure a work-life balance for parents and carers, have been published respectively in Mémorial A n°524 of 18 August 2023 and Mémorial A n°512 of 17 August 2023.

24/07/2023

EN | FR

New law rectifying the law of 10 August 1915 on commercial companies

On 19 July 2023, the Chamber of Deputies adopted the draft law N°8007, the purpose of which is to modify the law of 10 August 1915 on commercial companies as amended (the “1915 Law”), the law of 19 December 2002 on the trade and Company Register and companies and on bookkeeping and annual accounts of companies as amended (the “2002 Law”), the law of 24 May 2011 concerni...

09/07/2023

ELTIF 2.0

Mit der Umsetzung der Verordnung (EU) 2015/760 des Europäischen Parlaments und des Rates vom 29. April 2015 über europäische langfristige Investmentfonds (die „Verordnung“) war es in Europa möglich einen Europäischen langfristigen Investmentfonds („ELTIF“) zu gründen. In den Jahren seit der Umsetzung der Verordnung wurde dem ELTIF jedoch nicht ...

04/07/2023

EN | FR | DE

Introduction of the right to be disconnected in the Labour Code

The Law of 28 June 2023 amending the Labour Code in order to introduce a provision on the right to be disconnected has been published in the Mémorial A n°344 of 30 June 2023.

30/06/2023

EN | FR

New law on non-profit associations and foundations (the “New NPA Law”)

On 28 June 2023 the Luxembourg Parliament has adopted a new law regarding non-profit associations and foundations (Bill 6054). Non-profit associations and foundations were previously governed by the law of 21 April 1928 on non-profit associations and foundations.

16/06/2023

EN | DE

UPDATE ZU SFDR

15/06/2023

EN | FR

New law on the use of digital tools and processes in company law

The Luxembourg Parliament has adopted, on 15 June 2023, a new law as regards the use of digital tools and processes in company law into Luxembourg law (bill of law n° 7968) (the “New Law”). The main objective of the New Law is the use of modern technologies throughout the life of a company. The New Law provides as follows:

05/06/2023

Pierre-Alexandre DEGEHET joins KLEYR GRASSO as a partner in its Corporate Finance and Capital Markets practices, as of 5 June 2023.

KLEYR GRASSO is strengthening its expertise in Corporate Finance and Capital Markets with the arrival of Pierre-Alexandre DEGEHET.

26/05/2023

EN | DE

Verordnung über Märkte für Kryptowerte (MiCA)

Am 24. September 2020 wurde erstmals durch die Europäische Kommission der Vorschlag für eine Verordnung über Märkte für Kryptowerte (die „Verordnung“) veröffentlicht.

26/05/2023

EN | DE

Digital Operational Resilience Act (DORA)

Am 27. Dezember 2022 wurde im Amtsblatt der Europäischen Union die Verordnung (EU) 2022/2554 (die „Verordnung“) über die digitale operationelle Resistenz im Finanzsektor und zur Änderung der Verordnungen (EG) Nr. 1060/2009, (EU) Nr. 648/2012, (EU) Nr. 600/2014, (EU) Nr. 909/2014 und (EU) 2016/1011 veröffentlicht.

16/05/2023

EN | FR | DE

New whistleblower regulation!

The Law of 16 May 2023 transposing Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report violations of Union law was published in the Mémorial A n°232 of 17 May 2023.

01/05/2023

25/04/2023

Arbitration Reform – Highlights of the Law of 19 April 2023

The law of 19 April 2023 amending the second part, book III, heading I of the New Code of civil procedure reforming arbitration enters into force this Tuesday, 25 April 2023 (hereafter the “Law”).

29/03/2023

EN | FR | DE

Introduction of moral harassment in the Labour Code

The Law of 29 March 2023, published in the Mémorial A n°187 of 5 April 2023, introduces a new chapter in the Labour Code on moral harassment[1]. The Law will come into force on 9 April 2023.

24/03/2023

EN | DE

Die Luxemburger Investmentfondswelt im positiven Wandel – Anpassung der sektoralen Gesetze an die Bedürfnisse der Praxis

Am 24. März 2023 wurde der Gesetzesentwurf 8183 zur Änderung der Luxemburger Investmentfonds-Produktgesetze, also

01/03/2023

KLEYR GRASSO assisted kodehyve with the launch of its KYC-AML-BO-CTF module

ConTech kodehyve collaborates with leading Luxembourg law firm KLEYR GRASSO to launch advanced KYC and AML module and standalone compliance platform for property developers and stakeholders of the built ecosystem.

08/02/2023

EN | FR | DE

KLEYR GRASSO assisted the selling shareholders in the sale of ifsam to FNZ

KLEYR GRASSO assisted the selling shareholders on the Luxembourg legal aspects of the sale of ifsam, a Luxembourg-based B2B fund platform, by FNZ, the global platform provider in the wealth management sector, partnering with over 650 of the world’s leading financial institutions and over 8,000 wealth management firms.

01/02/2023

EN | FR | DE

KLEYR GRASSO is pleased to announce the promotions of Lina LOBEFARO as Counsel and Jade MADERT as Senior Associate for this new year.

01/02/2023

KLEYR GRASSO reinforces its commercial and civil litigation practice with the arrival of Muriel PIQUARD as Counsel.

As of 1 February 2023, KLEYR GRASSO welcomes Muriel PIQUARD, Avocat à la Cour, as Counsel in the Commercial and Civil litigation practice.

31/01/2023

EN | FR

Draft law 8053 transposing the mobility directive

On 10 May 2023, the Luxembourg Bar Association (Ordre des Avocats du Barreau de Luxembourg) issued its opinion on the draft law No. 8053 (the “Draft Law”), which aims to transpose the Directive (EU) 2019/2121 of the European Parliament and of the Council of 27 November 2019 amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers and divisions (the “Mobility...

25/01/2023

EN | FR | DE

Commercial leaseholds: The legal ban for the tenant to ask a higher rent from the sub-tenant has been declared unconstitutional

Article 1762-6 (4) of the Civil Code prohibits the tenant from requesting a higher rent from the sub-tenant.

16/01/2023

Prominent lawyer Luc Courtois joins KLEYR GRASSO Investment Funds department as Partner.

As of 16 January 2023, Luc Courtois joins KLEYR GRASSO as Partner in the Investment Funds practice.

01/01/2023

EN | FR | DE

Bail Commercial – Contrat de sous‑location et lutte contre la spéculation: l’interdiction faite au locataire de demander un loyer supérieur au sous‑locataire a été déclarée inconstitutionnelle

Considérations préliminaires

01/01/2023

EN | FR

Entrée en vigueur au 1er janvier 2023 de l’obligation d’installer des détecteurs autonomes de fumée pour les immeubles existant comprenant au moins un logement

23/12/2022

EN | FR

Bail à usage d’habitation : Une trêve hivernale applicable jusqu’au 31 mars 2023

En date du 1er janvier 2023, est entrée en vigueur la loi du 23 décembre 2022 portant suspension temporaire des déguerpissements en matière de baux d’habitation et ce, jusqu’au 31 mars 2023.

22/12/2022

EN | FR

Shareholder disputes – abuse of equality

In a recent decision dated 21 December 2022, no. 183/22-VII-CIV, the 7th Chamber of the Court of Appeal has confirmed that the abuse of equality (abus d’égalité), consisting for a holder of half of the voting rights of a company to abusively prevent the taking of a resolution against the corporate interest and in his own interest, must have been committed by the exercise of the...

13/12/2022

EN | FR | DE

3.2% increase in the social minimum wage

Bill no 8117 [1] intends to increase the minimum social wage by 3.2% on 1st January 2023:

08/12/2022

Legal professional privilege vs DAC6 notification requirement: the CJEU rules that the right to a fair trial prevails over the fight against aggressive tax planning.

The DAC6 Directive [1] provides that all intermediaries involved in potentially aggressive cross-border tax-planning are required to report them to the competent tax authorities.

01/12/2022

EN | DE

German Desk Rundschreiben | #2

Dezember 2022 | Finden Sie hier ein paar kurze Nachrichten zu aktuellen Entwicklungen und Trends in Luxemburg.

28/11/2022

EN | FR | DE

Judgment of the Court in Joined Cases C-37-20 and C-601-20 regarding the Anti-money laundering directive

In its 22 November 2022 judgment, the Court of Justice of the European Union (“CJEU”) invalidates the provision of the 5th AML Directive[1] whereby the access to information on the beneficial owners of companies and of other legal entities incorporated in the territory of the Member States in the beneficial owners registers be accessible in all cases to any member of the general p...

28/11/2022

EN | FR | DE

Amendments to the law on residential leaseholds: what are the innovations of the current bill of law?

As part of the reform of the law of 21 September 2006 on residential leaseholds and amending certain provisions of the Civil Code (hereinafter, the “Law of 2006”), government amendments have recently been made to the bill of law with the intent to strengthen the protection of the tenants.

22/11/2022

EN | FR | DE

Telework of cross-border workers: extension of the transitional period for social security until 30 June 2023

Following the recommendations of the European Commission, the Ministry of Social Security[1] extends the transitional period set up last June in social security matter.

28/10/2022

EN | FR

The Luxembourg Parliament has recently adopted a new law creating a procedure for administrative dissolution without liquidation of companies (the “Administrative Dissolution”).

This law, dated 28 October 2022, introduces a new mechanism of dissolution which allows the State prosecutor (in collaboration with the entity operating the Luxembourg Trade and Companies Register (“RCS”)) to request administrative dissolution without liquidation of certain commercial companies. Indeed, many companies under liquidation have no assets. This new procedure will allow the ...

03/10/2022

Bail à usage d’habitation : Un premier pas vers la trêve hivernale?

Suite à une réunion du 30 septembre 2022, le Conseil du Gouvernement a marqué son accord avec le projet de loi portant suspension temporaire des déguerpissements en matière de baux d’habitation jusqu’au 31 mars 2023.

30/09/2022

EN | FR | DE

Luxembourg employers - French cross-border workers: less tax constraints in the future?

Currently, Luxembourg employers have to deduct at source the income tax due by the French resident employee for the days worked in France when the latter exceeds the tax tolerance threshold of 29 days (i.e.: in particular in case of teleworking in France). In practice, employers must determine on a monthly basis the amount of French-source salary that is taxable in France, submit it to t...

29/09/2022

EN | FR | DE

Tripartite agreement of 28 September 2022

The Government, the UEL and the LCGB, CGFP and OGBL unions signed an agreement on 28 September 2022[1] to help businesses and households by implementing specific measures in response to inflation and the sharp rise in energy costs.

02/08/2022

EN | FR | DE

Switch to optional “3G” scheme in the workplace

The Bill n°7964 modifying the amended Law of 17 July 2020 on measures to fight against the Covid-19 pandemic was submitted to the Chamber of Deputies on 7 February 2022....

01/08/2022

German Desk Rundschreiben | #1

Erste Ausgabe – August 2022

12/07/2022

EN | FR | DE

Law to temporarily freeze all rent increases until the end of 2022

On 15 June 2022, the law transposing certain measures provided for in the tripartite agreement of 31 March 2022 (hereinafter the “Law of 29 June 2022”) was adopted with the aim of preserving the purchasing power of households.

11/07/2022

EN | FR

Modification de la Loi du 16 mai 1975 portant statut de la copropriété des immeubles bâtis

Le législateur, au travers de la loi du 30 juin 2022 (Mémorial A n°347 du 11 juillet 2022) (“Loi de 2022“), a apporté des modifications à la loi du 16 mai 1975 (“Loi de 1975“) portant statut de la copropriété des immeubles bâtis aux fins d’introduire un fonds de travaux....

28/06/2022

EN | FR | DE

Telework of cross-border workers: confirmation of the establishment of a transitional period for social security

Following the recommendations of the European Commission, the Ministry of Social Security[1] has now officially confirmed the establishment of a transitional period in matters of social security until 31 December 2022 allowing cross-border workers to telework without changing their social security affiliation if the 25% threshold provided for by the European legislation is achi...

01/06/2022

EN | FR | DE

KLEYR | GRASSO strengthens its Investment Funds practice

As of June 1, 2022, Mevlüde-Aysun TOKBAG joins KLEYR GRASSO with two other investment funds lawyers Fabian FRANKUS and Garry REULAND. The team has a strong market reputation in the Investment Funds activity and will enormously strengthen the existing Investment Funds practice of KLEYR GRASSO.

01/06/2022

EN | FR | DE

KLEYR │ GRASSO launches new tax practice.

As of July 1, 2022, Lionel BONIFAZZI and Valeria ERCOLINI join KLEYR GRASSO and become the new tax team within the firm.

15/05/2022

EN | FR

Projet de loi 7999 visant à mettre en place un régime d’aides sous forme de garanties en faveur de l’économie luxembourgeoise à la suite de l’agression de la Russie contre l’Ukraine

L’agression militaire contre l’Ukraine par la Russie a de nombreuses conséquences économiques. Le marché de l’énergie a été fortement touché par les augmentations des prix de l’électricité et du gaz dans l’UE. Les conséquences se font également ressentir sur les marchés financiers et s...

01/04/2022

EN | FR | DE

Indexation, tripartite and telework in supervised entities

1. New indexation on 1st April 2022 According to the STATEC release of 30 March 2022[1], the wage index increases from 855.62 points to 877.01 points as of 1st April 2022, resulting in an increase in the minimum social wage and the adjustment of certain thresholds and ceilings provided for by law.

24/03/2022

EN | FR | DE

Telework: overview

11/03/2022

EN | FR | DE

End of the “3G” scheme at the workplace

Bill no 7971, which is expected to be voted on and published today, provides for the end of the “3G” scheme in the workplace.

02/03/2022

EN | FR

A court action for dissolution of a company for just cause is an action reserved to the company’s shareholders

By a decision rendered on 2 March 2022, the 7th Chamber of the Court of appeal has now clarified that the persons having the right to apply for the dissolution of a company for just cause based on the provisions of article 480-1 of the law dated 10 August 1915 on commercial companies (LSC) shall be identical to those entitled to make such application based on article 1871 of the Civil Code.

01/07/2021

Modification substantielle du Nouveau Code de procédure civile

Loi du 15 juillet 2021 ayant pour objet le renforcement de l’efficacité de la justice civile et commerciale, Newsletter, July 2021 (co-author)