A share capital contribution is the equity base of an OÜ. Minimum share capital is €2,500. It may be cash or non-cash, but it must be documented and recorded in the books. A weak contribution creates problems in the annual report, at the bank and between shareholders.
Cash contribution
Transfer funds to the company current account with a reference to the share capital contribution. Keep the bank confirmation. In the books it increases equity — not revenue and not a “loan to yourself”.
If you form an OÜ with partly unpaid capital (when law and articles allow), track later contribution deadlines. A promise is not a completed contribution.
Non-cash contribution
Assets (equipment, software rights, inventory) must be valued and documented. Depending on the case you may need a valuation report or an auditor/expert opinion. Overstated value = distorted equity and later disputes.
Do not put a personal car or laptop in as a contribution without clear title transfer and value.
What your accountant needs
- Formation agreement / shareholders' resolution
- Bank confirmation or asset transfer deed
- Articles of association (share capital amount and share split)
- Business Register entries
These documents also underpin the annual report. See company formation and bookkeeping.
Common mistakes
- Contribution to a personal account “temporarily”
- Mixing the contribution with the first shareholder loan
- Overvaluing non-cash assets
- Reducing / returning capital without the proper procedure
Share capital vs dividend
Share capital is not money you can freely withdraw. Profit distribution is a dividend at 22/78 — see dividend taxation. Returning capital is a separate legal process.
GPCONSULT OÜ
We check that your contribution is documented and correct in the ledger — especially if you form a company as an e-resident or with several shareholders.
Forming an OÜ or making a contribution?
We help document the contribution and record it correctly in the books.
Free consultation