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Nominal capital (Stammkapital)
By the e-handelsregisterauszug.de editorial team · Published · Reviewed
Stammkapital is the nominal capital specified in a GmbH’s articles. The nominal amounts of its shares must add up to that figure.
Meaning and context
The statutory GmbH minimum is EUR25,000; a UG may be formed with less under special rules. Registered nominal capital differs from amounts actually paid in and from assets currently available.
What the documents show
Capital increases or reductions may change the registered amount. The shareholder list allocates shares to holders. Nominal capital and balance-sheet equity are not interchangeable concepts.
Research tip
Use the extract for registered capital and the balance sheet for financial structure at a reporting date. A high nominal figure alone does not establish present ability to pay debts.
