What is the establishment date of a share class?

Share classes are not always created during the formation of the company, but may be created at a later stage (e.g. as part of a capital increase).

The share class is usually created by an amendment of the Articles of Association (AoA) or a Shareholders' Agreement (SHA). For the most common German types of companies, the following applies:

  • In case of a GmbH, AG or SE the establishment date can be the date on which the amended Articles of Association with the new share class were notarized.
  • In case of GmbH & Co. KG or KG the establishment date can be the date on which the amended Shareholder Agreement was concluded (signing date).

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