Equity capital consists of money and other assets expressed in monetary value that are contributed to a capital company for the commencement and continuation of its business activities.

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Requirements:

• the equity capital must be expressed in euro. The nominal value of a share must not be less than one cent;
• the minimum amount of equity capital is EUR 2,800;
• the equity capital may be paid up by cash contributions or property contributions made by the founders;
• the equity capital must be paid in full before the application is submitted;
• when making a cash contribution, irrespective of the amount of the equity capital of the company being established, the founders shall open a payment account in the name of the company being established and arrange for the contribution to be paid into that account. If the cash contribution does not exceed EUR 50,000, the founders must certify in application form KR4 that a payment account has been opened in the name of the company being established and that the equity capital has been paid into that account. However, if the equity capital or a part thereof has been paid up in cash and the cash contributions exceed EUR 50,000, a statement issued by the payment service provider or another document evidencing payment of the equity capital shall be attached to the application.

If, upon establishment of the company, the equity capital or a part thereof is paid up by a property contribution, the founders shall arrange for its valuation in accordance with Section 154 of the Commercial Law:

• the property contribution shall be valued and an opinion thereon shall be provided by a person included in the list of valuators of property contributions. A valuator may not be a relative of the owner of the property being valued up to the third degree of kinship, a spouse, an affine up to the second degree of affinity, or a person otherwise interested in the valuation of the property;
• if, upon establishment of a limited liability company, the total value of the property contributions does not exceed EUR 25,000 and the property contributions together constitute less than half of the company's equity capital, the property contribution may be valued and the opinion may be provided by the founders. In such case, the opinion shall be signed by all founders;
• if the equity capital is paid up by transferable securities and money market instruments admitted to trading on a regulated market registered (licensed) in a Member State of the European Union or a State of the European Economic Area for at least two years before the signing of the memorandum of association, the opinion on the valuation of the property contribution may be provided by those founders of the company who make the respective property contribution;
• if the equity capital is paid up by electronic money tokens or asset-referenced tokens within the meaning of Regulation (EU) 2023/1114, the opinion on the valuation of the property contribution may be provided by those founders who make the respective property contribution.

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