The Luxembourg Account 115 in Practice: Legal and Accounting perspectives and implications 2026
Description
Program
During this training session, we will address both theoretical and practical legal and accounting aspects related to the creation, use, and reimbursement of "Account 115" (i.e. equity contributions not remunerated by shares), as well as the practical advantages and limitations of Account 115.
The analysis will be based on applicable regulations, market practice and relevant case law. We will also rely on examples from our own professional experience to illustrate the practical application of Account 115 and the most common questions raised in practice.
Theoretical Considerations
- Definition and origins of Account 115
- Distinctions between Account 115, share premium, and share capital
Practical Considerations
- How to best use it?
- Advantages of Account 115
- Limitations of Account 115
- Operational mechanics of Account 115
Target Audience
This training is designed for professionals who handle or analyse transactions involving the Account 115 in a Luxembourg context, including:
- Accountants and fiduciary employees
- Chartered accountants
- Company finance and accounting officers
- Lawyers and in-house legal counsel