Accounting and management
Shareholder current account: documenting advances and repayments
A shareholder advance must be distinguished from a capital contribution and a personal expense. Organise the agreements, transactions and repayment terms.
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Accounting and management
View this category →Company formation and life cycle
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Company formation and life cycle
Approval of annual accounts: preparing shareholders’ decisions
Prepare the approval of accounts: final version, shareholder information, appropriation of profit or loss, decisions and filing timetable in Luxembourg.
Taxation and VAT
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Taxation and VAT
Distributing dividends: preparing the decision, withholding tax and payment
Prepare a dividend distribution: decision, beneficiaries, tax date, withholding tax, formalities and reconciliation of payments.
Taxation and VAT
Manager remuneration and dividends: asking the right questions
Distinguish manager remuneration, dividends and reimbursements: roles, social security status, taxation, decisions and cash flow to review in Luxembourg.
Structures and shareholdings
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Structures and shareholdings
Parent-subsidiary regime in Luxembourg: conditions to review
The exemption of certain participation income depends on conditions that vary according to the flow. Dividends received, capital gains, distributions and net wealth tax m...
Structures and shareholdings
SPF in Luxembourg: asset management purpose and limits to review
The family wealth management company is subject to a specialised wealth management framework. It should not be presented as a universal vehicle for every activity or inve...