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.