A quasi-contribution occurs when there is an acquisition by a company, within the two years following its incorporation, of any asset belonging to a natural or legal person, by whom or on whose behalf the constitutive instrument was signed, for a consideration of not less than one tenth of the subscribed capital, shall be subject to a verification and publication in the manner provided by Article 26-1 - on the contribution in kind and shall be subject to approval by the general meeting of shareholders.

The Authorised Statutory Auditor (réviseur d’entreprises agréé) shall be appointed by the Board of Directors or the Executive Board, as appropriate.


Sophie Mitchell

Sophie Mitchell

Partner | Operations Leader

Sophie is Deloitte Luxembourg’s Operations Leader and responsible for the firm’s internal operations, including the move of the firm’s 2,300 professionals to Deloitte Luxembourg’s new premises. Origin... More