What are the limitations for paying the share capital?

For companies established before Feb 1st, 2023, the limitations regarding the share capital payment (€2 500) are:

• If the share capital isn’t paid:

  • The company cannot pay dividends to the founders

  • The company cannot increase or decrease the share capital

• The payment of the share capital must come from the company founder. The payment cannot be taken from company revenues, settled with out-of-pocket expenses

• Until the founder has paid for the share capital in full, he/she is liable to the company for the obligations of the company