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  • Engels
  • 28-11-2018

While currently it is only possible for an SA/NV to have a one-tier management structure, namely a board of directors, with the option however for the board to delegate certain of its powers to a management committee (comité de direction/directicomité) (formed or not in accordance with Article 524bis of the Company Code in which case there is a limited two-tier system), the new Code of Companies and Associations will do away with the management committee and significantly reform the administrative organ, providing for a choice between three possible systems of governance:

a) a one-tier management structure;
b) a one-tier management structure with a sole director; and
c) a two-tier management structure.

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