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

VAT Registration in Hungary - Leinonen
March 16, 2026

VAT Registration in Hungary: What do Businesses Need to Know in 2026?

Having a robust understanding of rules and regulations surrounding VAT registration in Hungary saves significant money, time, and hassle for businesses. In this article, we…

Continue reading
Annual Reports in Hungary - Leinonen
March 12, 2026

Annual Reports in Hungary

The financial statements, commonly referred to as annual reports, contain essential information for business owners and management. Although accountants generally use the term financial statements…

Continue reading
Payroll for Foreign-Owned Businesses in Hungary - Leinonen
February 11, 2026

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