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What are the limitations for paying the share capital?

Ultimo aggiornamento: November 21, 2023

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

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