Gestort kapitaal

Paid-up capital refers to the amount paid by the shareholders of a BV or NV, whether in cash or in kind. This capital constitutes an important component of the company’s equity and is distinguished from the issued capital, which need not be fully paid up.

It is relevant as it reflects the solvency and financial basis of the company. In practice, upon incorporation or a capital increase, a minimum amount must be paid to meet statutory requirements and to limit the shareholders’ liability. In the financial statements and in transactions such as mergers or applications for financing, the paid-up capital is frequently subject to verification.