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ARTICLE · 08 NOVEMBER 2017

SOPARFI Holding Company

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There are no legal requirements relating to residence or nationality of the directors. They may be natural or legal persons and resident or non-resident.

LuxembourgCorporate/Commercial Law
Hance Law Avocats
Hance Law Avocats

There are no legal requirements relating to residence or nationality of the directors. They may be natural or legal persons and resident or non-resident.

A SOPARFI may distribute interim dividends and/or end of the period dividends. The obligation to audit company's financial statements depends on size criteria. An audit is performed either by an internal auditor (commissaire aux comptes) or a statutory auditor (réviseur d'entreprises).

An annual balance sheet, a profit and loss account and notes to the accounts must be prepared in the form required by the law of December 19, 2002 and submitted for shareholders' approval within six months after the financial year end.

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