pääomamaksusta

Pääomamaksu, often translated as capital contribution or capital charge, is a concept in Finnish corporate law and practice. It refers to a payment made by a shareholder to a company, typically in addition to the subscription price of shares, to strengthen the company's financial position. This differs from a share subscription where the payment is for acquiring new shares or increasing the nominal value of existing shares.

Pääomamaksu can be used for various purposes. It might be a voluntary contribution to cover losses, to fund new investments, or to improve the company's creditworthiness without diluting existing ownership. Unlike dividends, which are distributions of profits to shareholders, a pääomamaksu is an infusion of capital from the shareholders to the company.

The accounting treatment of a pääomamaksu is important. It is generally recorded as equity in the company's balance sheet. Its tax implications can vary depending on the specific circumstances and how the payment is structured. Finnish accounting standards and tax laws provide guidance on these matters.

There are legal requirements and considerations associated with making and receiving a pääomamaksu. These often involve formal decisions by the company's shareholders or board of directors, and the process needs to be documented correctly. The repayment of a pääomamaksu to shareholders is also subject to specific regulations and usually requires a shareholder resolution.