Capital Duty
Capital Duty
Upon incorporation of the company
Authorised share capital | €102,52 plus 0,6% on the authorised share capital |
Issued share capital | There is no stamp duty payable if the shares are issued at their nominal value. There is a €17,09 flat duty if the shares are issued at a premium |
Upon subsequent increases
Authorised share capital | 0,6% on the additional share capital |
Issued share capital | €17,09 flat duty on every issue, whether the shares are issued at nominal value or at a premium. |