Shareholder contribution
Money an owner puts into the company without receiving new shares, either conditional or unconditional.
A shareholder contribution (aktieägartillskott) is a way for the owners to strengthen the company's equity without issuing new shares. It is often used when the company has made a loss and risks using up its share capital, or when the company needs capital without taking out a loan.
The contribution can be conditional or unconditional. A conditional contribution is made on the condition that it will be paid back. Repayment is decided by the general meeting and may only be made from non-restricted equity. An unconditional contribution is made with no requirement for repayment and instead counts as part of the owner's acquisition cost for the shares.
The difference matters for the owner's tax position, and the choice should be made before the money is paid in. A contribution is booked directly against equity and does not affect the profit or loss.
Get a price proposal for your company
Tell us what you need help with and we will come back with a proposal tailored to your needs.
- Free first meeting
- A fixed price before you decide
- No lock-in period
Call us on 031 - 52 40 00, weekdays 09:00 - 17:00. Or fill in the form and we will get back to you within 24 hours on weekdays.