What are the limitations for paying the share capital in Estonian companies established before Feb 1st, 2023?

For companies established before Feb 1st, 2023, the limitations regarding share capital payment (€2,500) are:

  • The company cannot pay dividends to the founders.
  • The company cannot increase or decrease the share capital.
  • The payment of the share capital must come from the company founder and cannot be taken from company revenues or settled with out-of-pocket expenses.
  • Until the founder has paid for the share capital in full, he/she is liable to the company for its obligations.
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