When do the shares have to be fully paid?

Since 1 October 2012, the share capital of a BV does not have to be paid in full immediately. This can also be done at a later point of time. However, it is recommendable to not wait too long, because you incur the risk of being personally liable for the debts of the BV. The shares should be fully paid up as soon as possible after incorporation of the BV or at the moment the board of directors asks the shareholder to pay his shares. This should also be stated in the deed of incorporation.

If the share capital has to be paid in cash, the cash needs to be transferred to the bank account of the BV, even if the share capital is only EUR 1. So the BV – or the company in process of incorporation – will need a bank account.

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