Approving annual accounts for SA and SARL companies in Luxembourg

In Luxembourg, corporate annual accounts must be approved either by the shareholders or associates in a general shareholder's meeting.

For S.A. companies,  the general shareholder's meeting must be announced by the Board of Directors or Director. For S.A.R.L. companies, this is done by the Managing Director.

In S.A.R.L. companies where there are fewer than or equal to 25 shareholders, it is not necessary to hold a physical meeting. 

Read more information on approving annual accounts in Luxembourg (French only).