Accounting, Payroll, Tax & Legal since 1989

Important Deadline To Correct Your Equity

The minimal amount of the registered capital (jegyzett tőke) of a limited liability company (kft) is HUF 3 million. There was a period of time several years ago when this limit was reduced to HUF 500,000. That time many kfts have been established and registered with a capital of less than HUF 3 million. These companies have now to increase the registered capital to at least the current minimum level.

There are various ways to do it: investing cash, providing contribution in kind, or even the owner's loan can be used. In certain cases the company's retained earnings can also be booked to the registered capital. Any of these ways you choose, you should contact your lawyer to amend the Articles of Association and submit it to the court.

The deadline of all these administrative steps is 15 March 2017.


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