Kapitaalvermindering

Capital reduction refers to the reduction of the share capital of a public limited company (NV) or a private limited company (BV). This requires a resolution of the general meeting and, as a rule, a notarial deed. The process may affect the position of creditors, who in certain cases may initiate objection proceedings.

In practice, capital reduction is applied in restructurings, distributions of dividends from reserves or the offsetting of losses. It is relevant because it modifies the company’s financial structure and its distribution capacity, while the interests of shareholders and creditors must be safeguarded.