In the case of a capital increase and capital reduction, the share capital of a company is adjusted.
Capital reduction Notarisation
In the case of a capital reduction, a distinction can be made between an effective and nominal change in capital. It should be noted that in the case of a GmbH a capital reduction may not be less than €25,000. All capital change measures require notarial certification and registration in the commercial register.
If a tax assessment is required, the respective specialised tax advisors of MOOG Partnerschaftsgesellschaft in Darmstadt can be consulted.
Capital increase Notarisation
A capital increase can be effected as an effective capital increase, i.e. against additional cash or non-cash contributions, or as a capital increase from company funds. In the case of a capital increase from company funds, no additional assets are contributed, but reserves from the company balance sheet are converted into share capital.