Changes In Additional Capital Payment

In 2022, several minor, positive amendments were made to the companies section of the Civil Code. These also affect companies’ additional capital payments.

As an alternative to the member’s loan, this equity element is primarily used to provide the required minimum equity to offset the company’s losses, while improving the capital position instead of indebtedness and not having to pay interest on it.

According to one of the amendments, it is no longer obligatory to repay the amounts granted when the company no longer needs them to provide the required equity.

The other amendment is a relief that, in the case of a single owner company, it is not necessary to include the possibility of an additional payment in the deed of association. The single owner may order and make an additional payment if necessary without such a clause.

Contact your lawyer or us for more information.

Recent Posts

Business Entities in Hungary: Subsidiary vs. Branch - Leinonen
November 27, 2025

Business Entities in Hungary: Subsidiary vs. Branch – Which Is Best for Your Company?

Hungary offers a business-friendly environment with the lowest corporate tax in the EU (9%) and strategic access to European markets. If you plan to expand,…

Continue reading
Christmas Bonuses in Hungary - Leinonen
November 25, 2025

Christmas Bonuses: A Leinonen Guide for Foreign-owned Businesses in Hungary

Christmas bonuses can elevate morale, increase productivity, and boost employee retention by helping your team feel truly valued. Getting informed on the impact of Christmas…

Continue reading
Payroll for Foreign-Owned Businesses in Hungary - Leinonen
July 10, 2025

A Guide to Payroll for Foreign-Owned Businesses in Hungary

Serving as a bridge between the east and west, Hungary is ideally positioned for trade across Europe. It is an EU member state already favoured…

Continue reading