Masterclass sur les sociétés de capitaux au Luxembourg - cycle 3 - Gestion des flux financiers (In and Out)

Orateur : Patrick Lestienne

Formation enregistrée le 07 novembre 2025.

• Contributions in cash

• Contributions in kind

• ontributions of know-how or services (industry contributions)

• Equity securities: shares, membership interests

• Ordinary membership interests and those with different values

• Share premium and account 115 PCN

• Registered shares/membership interests

• Redeemable shares/membership interests

• Membership interests in industry

• Profit-sharing shares

• Bonds in a bond issue: purpose, legal framework, bondholders’ rights, bondholders’ assembly, extension of the regime

• Capital increase by the general meeting

• Capital increase within authorized capital

• Capital contribution by debt offset

• Contribution to account 115 PCN

• Incorporation of reserves, profits, or share premium

• Dividend distributions

• Share buybacks and partial liquidation

• Capital reduction and repayment of share premiums and related premiums

• Transfer of equity securities: free transfers vs. regulated transfers

• Formalities and enforceability: disclosure, share/membership interest registers, pledges, donations

• Transfer of profit-sharing shares

Patrick Lestienne

Patrick holds a D.E.S. in International and European Law from the University of Louvain-la-Neuve and an LL.M. in Transnational Business Practice from McGeorge School of Law in Sacramento.​

He is the founder of LËTZLAWFIRM, a law firm, and handles corporate and financial law matters on a daily basis, including mergers and acquisitions, private equity, joint ventures, and corporate group restructurings.

Keen to stay connected with the everyday concerns of entrepreneurs, Patrick also advises local businesses and associations.

A natural educator, he shares his knowledge methodically and clearly, drawing on extensive hands-on experience.