Minimum capital
Minimum capital denotes the amount that the shareholders must at least make contributions to a corporation and determines the capital requirement of the legal form . The amount of the minimum capital starts at zero, depending on national law and legal form, and goes up to a statutory minimum amount of the national currency.
The following non-exhaustive list (selection) shows the minimum capital for the respective legal form in Europe :
Germany, Austria, Switzerland
- Entrepreneurship , € 1
- GmbH in D , € 25,000
- GmbH in A , € 35,000
- GmbH in CH , 20,000 CHF
- AG in D , € 50,000
- AG in A , € 70,000
- AG in CH , 50,000 CHF
Other jurisdictions
- European company , € 120,000
- A / S in Denmark , 500,000 DKK
- SA in Belgium , € 62,500
- AG in Finland , € 2,500
- SA in France , € 37,000
- Ltd. in the UK , € 0 to £ 50,000
- SpA in Italy , € 120,000
- public ltd. in Ireland , € 38,092
- NV in the Netherlands , € 45,000
- AS in Norway , NOK 30,000
- SA in Poland , 100,000 zloty
literature
- Ulrich Wackerbarth, Ulrich Eisenhardt: Company law II. Law of corporations: With references to balance sheet, insolvency and capital market law. CF Müller 2013, ISBN 3-811-4716-78 , p. 57 ff.
