Share Premium and Equity Contributions in Luxembourg: Legal, Tax and Governance Essentials - #0013 - 12525

The Luxembourg Fundcast

Share Premium and Equity Contributions in Luxembourg: Legal, Tax and Governance Essentials - #0013 - 12525

Today we unpack the legal nature and strategic use of share premium and Account 115 equity contributions in Luxembourg. Learn how to document them correctly and ensure compliance with the net asset test before any repayment. We explore key governance steps and recent court rulings reshaping tax treatment. Non-accountants will gain clarity on when and how these mechanisms apply. A must-listen for directors, legal advisors, and corporate officers in the Grand Duchy.

The Luxembourg Fundcast: Your concise daily notebook briefing on Luxembourg's dynamic financial landscape. Stay ahead with essential insights into the Grand Duchy's thriving fund industry and beyond. We deliver a curated digest of critical legal, regulatory, and compliance updates (including CSSF announcements and new legislation), key market trends, and governance strategies impacting professionals in Luxembourg's financial sector. Whether you're a legal expert, service provider, director, compliance officer (RC/RR), corporate governance professional, or a key decision-maker, we cut through the complexity to bring you timely analysis of the who, what, when, where, and how that truly matters to your daily operations and strategic planning.

This podcast includes content generated or assisted by artificial intelligence. The content shared on this podcast is for general informational purposes only. It does not constitute financial, investment, or legal advice, and reflects information at the date of publication only. For specific legal or financial advice, please consult a qualified professional.