For many corporations and in particular for the GmbH, the balance sheet of the items “Capital reserve” can be found on the liabilities side. They include all funds provided by the shareholders of “their” GmbH from outside, for example in the form of a simple transfer to the company account. The capital reserve represents equity of the GmbH and can be used in the further course, for example, for an increase in the share capital.
1. What is a capital reserve?
In commercial and tax law practice, the capital reserve means a liability item in the balance sheet of a company, regularly a corporation such as the GmbH. It thus falls within other items on the liabilities side of the balance sheet, including the following:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.