What is the share capital?
The share capital refers to the capital that the shareholders must provide to the company assets within its establishment. For the most common German companies the following applies:
If the company is a GmbH, AG or SE:
The share capital refers to the amount of cash a company receives from selling shares. The amount can be found in the Articles of Association.
If the company is a GmbH & Co KG:
The share capital refers to the total capital already committed by both the limited and non-limited partners as agreed in their Partnership Agreements.
Note: The limited partners capital commitments includes all commitments and not only the payments registered in the company register.