A limited liability company (SIA) is a commercial company whose equity capital consists of the aggregate nominal value of the capital shares.

A limited liability company is a closed company, and its shares are not objects of public circulation. The company is a legal person.

• The equity capital is less than EUR 2,800.
• The founders are only natural persons, with a maximum of five.
• The shareholders are only natural persons, with a maximum of five.
• Positions on the executive board may be held only by the company’s shareholders.
• A shareholder may simultaneously be a participant in only one low‑capital limited liability company.