LPG luxembourg : the luxembourg SA( PLC)

Luxembourg SA (Luxembourg PLC)

Published on Mar 25, 2024

When forming a Luxembourg SA company (PLC) the articles of association must be signed before a public notary. At least one shareholder is required after the modification to the law of August 2006 which created a single member public limited company. The shareholders can be natural persons or ...

Accounting standards for non-profit organizations

Published on Feb 9, 2024

Non-Profit Organization (ASBL) are required to keep accounts and draw up financial statements whose scope and structure are strictly defined by law, depending in particular on the size of the association (or of its special status). Small associations are those which do not exceed (for at ...

Simplified liquidation of a Luxembourg company

Published on Apr 7, 2020

There is among the general population some confusion between the terms « dissolution », « simplified liquidation », « judicial liquidation »… This confusion is partially due to lawmakers themselves: Article 1865 bis of the civil code covers ...

Simplified Limited Liability Companies - simplified LLC

Simplified Limited Liability Companies

Updated on Sep 5, 2017

Since 16th January 2017 it is possible to form a simplified LLC in Luxembourg, also commonly called “1€ LLC”. Would-be entrepreneurs can build their business without the burden of sometimes overbearing regulations.

Immobilization of bearer shares

Bearer shares

Updated on Aug 16, 2017

Luxembourg Public limited liability companies (SA) and corporate partnerships limited by shares can issue bearer shares. There are strict regulations regarding holding and keeping bearer shares. They must be held by a professional depositary (as for example a Luxembourg CPA)

Chronology of a liquidation

Published on Jan 30, 2017

The liquidation procedure of a company occurs in three stages. It starts with the General Assembly which must take place in presence of a notary for PLCs, LLCs and Partnerships Limited by Shares.

Important losses born by PLCs - Publicly limited companies

Important losses born by PLCs

Published on Jan 24, 2017

Directors of Publicly Limited Companies that bear important losses must enact a special procedure, or risk having their personal liability engaged.

LPG Luxembourg : the private wealth management company SPF

The Luxembourg private wealth management company (SPF)

Published on Jul 8, 2015

The form of the SPF, Luxembourg's private wealth management company, excludes all forms of partnerships. A Luxembourg SPF must be a SARL, SA, a cooperative or a corporate partnership limited by shares. A Luxembourg SPF cannot have any commercial activity and must be purely a holding, ...

LPG luxembourg : luxembourg sarl company

Luxembourg SARL company (Luxembourg limited liability company)

Published on Jun 22, 2015

The articles of incorporation of a Luxembourg SARL (limited liability company) must be signed before a public notary. A Luxembourg SARL (LLC) must have a minimum of one shareholder and a maximum of 40. They can be natural persons or moral personalities. Their liability is limited to the value ...

The Luxembourg Trust: Luxembourg Private Foundation

Published on Jun 18, 2015

In order to make itself even more attractive as a financial center and to compete with legislation from Germany, Switzerland, Austria, Belgium and Holland, Luxembourg has added a highly anticipated inheritance planning instrument to its legislative arsenal, a tool which could be qualified as a ...

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