Mindestkapitalvoraussetzungen

Mindestkapital, or minimum capital, is a legal concept in corporate law that sets a floor on the amount of capital a company must hold or contribute to its formation. The rule is designed to ensure a basic level of solvency, to protect creditors, and to signal credibility to customers, suppliers, and investors.

The minimum can be in cash or in kind (non-cash assets) and is typically tied to the legal form of the company. Some jurisdictions require that a portion be paid before registration, while the remainder may be contributed later or in some cases replaced by non-cash assets.

Jurisdictions vary widely. In Germany, a Gesellschaft mit beschränkter Haftung (GmbH) generally requires at least 25,000 euros of share capital, while an Aktiengesellschaft (AG) requires at least 50,000 euros. In Switzerland, the Aktiengesellschaft must have a minimum capital of 100,000 Swiss francs (with at least 50,000 francs paid in), and the GmbH requires 20,000 francs. Austria sets minimum share capital at 35,000 euros for a GmbH and 70,000 euros for an AG. By contrast, in the United Kingdom, private companies limited by shares have no statutory minimum capital, whereas public limited companies require a minimum of 50,000 pounds.

Proposals to reduce or abolish Mindestkapital requirements are debated in many countries. Critics argue that high thresholds create barriers to entrepreneurship and market entry, especially for small and new businesses. Advocates contend that fixed capital requirements help preserve solvency and creditor protection. Some jurisdictions have replaced fixed capital rules with alternative regimes emphasizing ongoing solvency, risk management, or capital adequacy for regulated entities such as banks. In summary, Mindestkapital is a central element in how corporate form and financial risk are regulated across jurisdictions.