Ug found, reserves, property, share capital?

When you found a UG you always have to build 25% reserves,

If I put in 10,000 euro in share capital at the start-up, but buy laptops / machines with 5,000 euro, do I still have to collect 20,000 euro before I can start a GmbH, or 15,000 euro? So the 5,000 euro will count or not?

The existing share capital is of course counted.

The fact that equity is rarely in the form of cash or bank balances is due to the nature of the matter.

You are confusing something, a quarter of the annual surplus has to be added to the reserves (not allowed to be distributed) in order to increase the equity.

What you listed there's a little off. With the share capital raised, the usually Of course, you can invest in a company account.

If your company makes a profit at the end of the year, you have to hand over a quarter of the profit to the company as a reserve, max. 75% of the profit will be distributed.

If in doubt, just ask your tax advisor.

Thank you. Yes I know that. I just mean, the higher the share capital at the beginning, the less I have to put in practically as a reserve. (to then come to the 25,000 euro) Therefore the question.