{"id":179,"date":"2026-07-08T10:32:30","date_gmt":"2026-07-08T10:32:30","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/?page_id=179"},"modified":"2026-10-13T13:17:46","modified_gmt":"2026-10-13T11:17:46","slug":"the-joint-stock-company","status":"publish","type":"page","link":"https:\/\/www.consultinghouse.eu\/es\/solutions\/business-incorporation\/german-legal-forms\/the-joint-stock-company\/","title":{"rendered":"La Sociedad An\u00f3nima"},"content":{"rendered":"
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Soluciones<\/p>\n\t\t\t\n\t\t\t\t\t\t\t

La Sociedad An\u00f3nima<\/h1>\n\t\t\t\n\t\t\t\t\t\t\t

To set up this kind of company there must be at least one person who may be the only shareholder of the company, too. A share capital of \u20ac 50,000 is required; the shares may be (but need not be) listed on the stock exchange. Articles of association, authenticated by a notary, are needed to set up an AG. The company becomes legally existent as an AG when it has been entered into the Register of Companies. The name of the AG is usually taken from the purpose of the enterprise and it must contain the words “Aktiengesellschaft” or a common abbreviation of it (e.g. \u201cAG\u201d).<\/p>\n<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t

\n\t\t\t\t\tRESERVE UNA CONSULTA<\/a>\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\n\t\t\n\t\t\t\t\t
\n\t\t\t\t\"\"\t\t\t<\/figure>\n\t\t\t<\/div>\n<\/section>\n
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Company Details<\/h2>\n\t\t\t\t\t\t\t\t\t<\/header>\n\t\t\t\n\t\t\t\t\t\t\t
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Liability<\/td>\nThe shareholder’s liability is limited to his capital contribution.<\/td>\n<\/tr>\n
Statutory capital<\/td>\n\u20ac 50,000.00<\/td>\n<\/tr>\n
Corporate bodies<\/td>\nBoard of directors, supervisory board, shareholders’ meeting<\/td>\n<\/tr>\n
Financial Statements<\/td>\nMandatory<\/td>\n<\/tr>\n
Company taxation<\/td>\nEBIT – Trade tax on profit of 12% – 13%
= Tax basis for corporation tax\u00a0
– Corporate tax 15%
= Earnings after company taxes<\/p>\n

Dividend withholding tax 25%, reduced treaties, 0% within EC.\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n

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C\u00f3mo podemos ayudarle<\/h2>\n\t\t\t\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t
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