The ordinary general meeting approves the accounts. The extraordinary general meeting amends the articles. Both must be held, convened and recorded according to the company's rules.
In brief : Difference between AGM and EGM in Luxembourg, annual calendar, quorum, minutes and the notary's role for amendments to the articles.
It approves the annual accounts, decides on the allocation of the result and discharges the directors. In principle it is held within six months after the end of the financial year, unless otherwise provided.
It decides on a change of corporate object, capital, registered office or legal form. It is held before a notary and follows quorum and majority rules.
We prepare notices, agendas and minutes, organise the annual calendar and involve the notary when needed. We do not keep the books and do not prepare the accounts.
STYX Corporate Services holds company mandates and coordinates formalities. The business relationship entry audit is a preliminary diagnosis, not a statutory audit of the accounts. It does not keep books, does not prepare accounts, and provides no statutory audit, domiciliation, or legal or tax advice, and holds no client funds. When a regulated engagement is needed, it refers you to the competent professional: notary, approved statutory auditor, accountant, domiciliation agent.
Role of the commissaire aux comptes in Luxembourg, difference with the approved statutory auditor (réviseur d'entreprises agréé), independence and appointment.
Learn moreAnnual accounts filed late at the LBR: consequences, possible fines, procedure and steps to regularise a Luxembourg company.
Learn moreEconomic substance and central administration of a company in Luxembourg: place of decision, resident directors, premises and directorships.
Learn more