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The management of a Luxembourg company involves several professional responsibilities for the managers and directors. The role of these executives and the extent of their liability is a sensitive topic given the fluctuating economic context. A proper understanding of what is at stake in terms of liability allows an accurate assessment of the risks involved and the implementation of required precautionary measures through the proper use of existing legal tools.                                                                                                                                                                                   
Within this context, PwC Legal and the tax team of PWC SC have combined their expertise to provide you with a comprehensive overview of the liability of managers & directors of SA/SARL, including the general principles, civil and criminal grounds for liability, liability in an insolvency context and tax liability.