What are the conditions for the creation of an SA ?
BVBA is a form of society in which the collaboration between people often decisive. Unlike a limited company where the focus lies more on the meeting of a capital for the administration of large firms, which is also reflected in the structure of society.
What applies to the SPRL in the financial plan of the bank certificate regarding the cash contribution, the report of the auditor in case of contribution in kind, also applies to the SA in some exceptions.
Contrary to SPRL, the SA shall be established by at least two people. Thus, both spouses may well create an SA, provided that all the shares are registered.
The capital of a corporation (which must be fully subscribed) must be at least € 61,500.00 during its creation. This capital is represented by shares which, since 1 January 2008 can not be issued in the form of registered or dematerialized securities. If the shares are registered, they are then listed in the share register (as in the case of an LLC). Besides the Capital Shares who are entitled to a portion of the profit, you can also make profit shares These only give right to dividend and / or a portion of the liquidation bonus. The articles are free to stipulate whether a vote is also linked to the profit shares. 25% must be paid on each share representing the capital (20% for SPRL), keeping in mind that in any event a minimum of € 61,500 must be paid upon incorporation.
The founders must submit a financial plan that considers inputs and spending the first two years of the company. If the company is declared bankrupt within three years after its creation, lack of capital, its founders can be held personally liable for the debts of the company.
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