Kapitał zakładowy w spółce z ograniczoną odpowiedzialnością = Share capital of the limited liability company

Abstract

The aim of this paper is to present issues related to the share capital of a limited liability company. In this article are used the following methods of analysis: review of the literature and case law. In this publication is showed the issue of the share capital of a limited liability company, and also defined the concept of the share capital of its statutory minimum, so as to obtain answer to the question what contributions can be considered as non-cash, cash equivalents. It shows what is the contribution of cash and non-cash (aport). The author identified issues and the reduction of the share capital, its and agio. In determining the capital of the company, is necessary to note that the limited liability company is responsible for the obligations of all its assets. It should be noted that in the case of a share capital increase must be paid tax on civil law transactions, which amounts to 0.5%. Slowa kluczowe: spolka z o.o., kapital zakladowy Keyword: share capital, limited liability company 1 https://e-konsultantprawny.pl/pl/aktualnosci/jak-dokapitalizowac-spolke-z-oo/, dostep 12.11.2015.