Capital increases at the GmbH and the Aktiengesellschaft are possible in various forms:
You can download our data sheet for the capital increase of a GmbH or UG (haftungsbeschränkt) here.
Capital increase from company funds:
In the event of a capital increase from company funds, the company's existing reserves are used to increase the share capital. The shareholders participate in the capital increase in proportion to their previous shareholding. An audited balance sheet certified by an auditor must be submitted to the commercial register for the capital increase from company funds.
Cash capital increase:
In the case of a capital increase, the existing or new shareholders contribute the additional share capital in cash. In the capital increase resolution, the shareholders can decide who will be admitted to take over or subscribe to the new shares and on what terms the capital increase will take place.
Capital increase in kind:
In the case of a non-cash capital increase, the existing or new shareholders contribute the additional share capital to the company by contributing assets (e.g. fixed assets, receivables, land). In the case of a GmbH, proof of value must be submitted to the commercial register and, in the case of a stock corporation, an audit report must be submitted by court-appointed auditors.
Depending on the case constellation, further formalities must be observed and documents must be provided, in particular, in the case of a stock corporation, subscription certificates, a list of subscribers, a cost calculation and a Management Board report on the exclusion of subscription rights.
We will be happy to advise you on the steps required to increase your company's capital, prepare the necessary documents for you and carry out the necessary notarizations and certifications.
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