{"id":2405,"date":"2026-03-03T10:58:03","date_gmt":"2026-03-03T08:58:03","guid":{"rendered":"https:\/\/uronline.lv\/?p=2405"},"modified":"2026-03-09T16:38:54","modified_gmt":"2026-03-09T14:38:54","slug":"share-capital-of-sia","status":"publish","type":"post","link":"https:\/\/uronline.lv\/en\/share-capital-of-sia\/","title":{"rendered":"SIA Share Capital 2026: Tips and Options."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2405\" class=\"elementor elementor-2405\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d2feb25 e-con-full e-flex e-con e-parent\" data-id=\"d2feb25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9513b7 elementor-widget elementor-widget-image\" data-id=\"e9513b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"671\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/SIA-pamatkapitals-2026.jpg\" class=\"attachment-large size-large wp-image-4264\" alt=\"SIA share capital 2026\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/SIA-pamatkapitals-2026.jpg 940w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/SIA-pamatkapitals-2026-300x251.jpg 300w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/SIA-pamatkapitals-2026-768x644.jpg 768w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/SIA-pamatkapitals-2026-14x12.jpg 14w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/SIA-pamatkapitals-2026-600x503.jpg 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5bfd212 e-con-full e-flex e-con e-child\" data-id=\"5bfd212\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-565f893 elementor-widget elementor-widget-heading\" data-id=\"565f893\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">SIA Share Capital 2026: Tips and Options.<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4508656 e-con-full e-flex e-con e-child\" data-id=\"4508656\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c9944f9 elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"c9944f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-c3dd86c elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/uronline.lv\/en\/author\/jurists\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tlawyer J\u0101nis Liepi\u0146\u0161\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-85f0f73 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/uronline.lv\/en\/2026\/03\/03\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>March 3, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-86b5281 e-flex e-con-boxed e-con e-parent\" data-id=\"86b5281\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db442ca elementor-widget elementor-widget-text-editor\" data-id=\"db442ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Setting up a company is an important step in any entrepreneur's life and one of the key issues is the share capital of the limited liability company. When setting up a limited liability company (LLC), the company is required to pay a certain amount of share capital.<\/p>\n<p>This article will provide an overview of the different options for contributing share capital to an LLC, the advantages and disadvantages, as well as the differences between a small-capital and a full-capital LLC.<\/p>\n<p>The article has been updated in accordance with the new amendments to the Commercial Law from 01.01.2026.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-8efbcf1 e-flex e-con-boxed e-con e-parent\" data-id=\"8efbcf1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9bb4a31 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"9bb4a31\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tContents\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__9bb4a31\" aria-expanded=\"true\" aria-label=\"Open table of contents\" data-no-translation-aria-label=\"\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__9bb4a31\" aria-expanded=\"true\" aria-label=\"Close table of contents\" data-no-translation-aria-label=\"\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__9bb4a31\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-31df8c4 e-flex e-con-boxed e-con e-parent\" data-id=\"31df8c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-98b0c78 elementor-widget elementor-widget-heading\" data-id=\"98b0c78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Minimum share capital of an LLC: \u20ac1 or \u20ac2800?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-fe61f01 e-flex e-con-boxed e-con e-parent\" data-id=\"fe61f01\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-931d0a0 elementor-widget elementor-widget-text-editor\" data-id=\"931d0a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Share capital is the initial capital invested in a company when it is founded.<\/p>\n<p>It serves as a guarantee for creditors and confirms the responsibility of the company's owners.<\/p>\n<p>In Latvia, the minimum share capital of an LLC is \u20ac2,800, but it is also possible to establish a so-called <a href=\"https:\/\/uronline.lv\/en\/product\/registration-of-small-capitals-sia\/\">low capital SIA<\/a>where the share capital can range from \u20ac1 to \u20ac2,799.<\/p>\n<p>A small-cap SIA is suitable for start-ups and small traders, while a share capital of \u20ac2,800 is often a prerequisite for participating in large tenders or obtaining bank financing. It is important to remember that in the case of a small-capital LLC, the members are personally liable for the difference between the existing share capital and the full share capital (\u20ac2,800) in the event of the company's insolvency.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-964c2de elementor-widget elementor-widget-heading\" data-id=\"964c2de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Yes, you can start a business with \u20ac1 of share capital!<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-bba43f1 e-flex e-con-boxed e-con e-parent\" data-id=\"bba43f1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83a9fc9 elementor-widget elementor-widget-text-editor\" data-id=\"83a9fc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>The share capital is payable in full until the company's application for registration is filed with the Register of Companies. The cash contribution must be paid into a suspense account.<\/strong><\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2995d62 e-flex e-con-boxed e-con e-parent\" data-id=\"2995d62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da2e35b elementor-widget elementor-widget-heading\" data-id=\"da2e35b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SIA Share capital contribution options<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-eb84a41 e-flex e-con-boxed e-con e-parent\" data-id=\"eb84a41\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3268907 elementor-widget elementor-widget-text-editor\" data-id=\"3268907\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>There are different ways of contributing to the share capital of an LLC, each of which has its own characteristics, advantages and disadvantages.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-bc2a541 e-flex e-con-boxed e-con e-parent\" data-id=\"bc2a541\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-797359c elementor-widget elementor-widget-heading\" data-id=\"797359c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Depositing money into a bank account<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-fd8dfcb e-flex e-con-boxed e-con e-parent\" data-id=\"fd8dfcb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5aa8d13 elementor-widget elementor-widget-text-editor\" data-id=\"5aa8d13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This is the most common form of share capital contribution. The founders pay the authorised capital into the company's bank account. A cash contribution provides immediate access to funds that the company can use to start operations. The money paid in as share capital can be used for the company's business purposes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-8293ed5 e-flex e-con-boxed e-con e-parent\" data-id=\"8293ed5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aaed5f6 elementor-widget elementor-widget-text-editor\" data-id=\"aaed5f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The member or members shall pay the amount of the share capital into a suspense account (<a href=\"https:\/\/uronline.lv\/en\/opening-a-temporary-account\/\">Opening a temporary account: Tips and solutions<\/a>). If there are several members, each must contribute its share of the share capital.<\/p>\n<p>Please note that when opening a temporary account, you will need the company's incorporation documents, memorandum or articles of association and articles of association. This means you will need to have <a href=\"https:\/\/uronline.lv\/en\/product\/sia-registration\/\">Registration of the company SIA<\/a> document.<\/p>\n<p><strong>The Registrar of Companies does not require documents evidencing the share capital contribution<\/strong>,\u00a0 <em>if the share capital or part of it is paid up in cash and the cash investment does not exceed EUR 50 000. The founders will certify in their application to the Registry that a payment account has been opened in the name of the company to be incorporated and that the share capital has been paid up. The current KR4 form must be used.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-87b06ad e-flex e-con-boxed e-con e-parent\" data-id=\"87b06ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e661f22 elementor-widget elementor-widget-heading\" data-id=\"e661f22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contribution in kind<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-eb9e0fa e-flex e-con-boxed e-con e-parent\" data-id=\"eb9e0fa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f5d1ee elementor-widget elementor-widget-text-editor\" data-id=\"8f5d1ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A company can also be set up with a contribution in kind, where the capital is invested in the company's assets, such as machinery, real estate or other assets necessary for the company's operation. This option allows a reduction in the amount of money required for share capital.<\/p><p>The founders may provide an opinion on the valuation of the contribution.<\/p><p>If the total value of the economic contributions made at the time of the establishment of the LLC does not exceed EUR 25 000 and the economic contributions together amount to less than half of the share capital of the company, the valuation of the economic contributions and the opinion may be given by the founders.<\/p><p>In other cases, the Material Contribution shall be valued and an opinion given by a person included in <a href=\"https:\/\/www.ur.gov.lv\/lv\/specializeta-informacija\/registre-mantiska-ieguldijuma-vertetaju\/mantiska-ieguldijuma-vertetaju-saraksts\/\" target=\"_blank\" rel=\"noopener\">on the list of valuers of property investments.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a7dd753 e-flex e-con-boxed e-con e-parent\" data-id=\"a7dd753\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4464871 elementor-widget elementor-widget-heading\" data-id=\"4464871\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mixed contribution<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-3e8f3c0 e-flex e-con-boxed e-con e-parent\" data-id=\"3e8f3c0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-831b7c6 elementor-widget elementor-widget-text-editor\" data-id=\"831b7c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In this case, the share capital is paid partly in cash and partly in property. This can be an advantageous solution if the company needs both cash and equipment or other assets.<\/p>\n<p>Cash and in-kind contribution (49%). In the case of the establishment of a limited liability company, where the total value of the pecuniary contribution does not exceed EUR 25,000 and the pecuniary contribution in total is less than half of the share capital of the company, the pecuniary contribution may be valued and an opinion given by the founders.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9902e69 e-flex e-con-boxed e-con e-parent\" data-id=\"9902e69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3ec808 elementor-widget elementor-widget-heading\" data-id=\"d3ec808\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Small-cap vs. Full Capital Company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1b45992 e-flex e-con-boxed e-con e-parent\" data-id=\"1b45992\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57d63b5 elementor-widget elementor-widget-text-editor\" data-id=\"57d63b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In Latvia, it is possible to set up a small-capital company with a share capital of less than the standard \u20ac2,800, for example \u20ac1. This option has its advantages and disadvantages.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-8e9ac66 e-flex e-con-boxed e-con e-parent\" data-id=\"8e9ac66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe241d6 elementor-widget elementor-widget-heading\" data-id=\"fe241d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Advantages of a Small Capital Ltd<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a8cd4f0 e-flex e-con-boxed e-con e-parent\" data-id=\"a8cd4f0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-14df2c1 elementor-widget elementor-widget-text-editor\" data-id=\"14df2c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Lower start-up costs<\/strong>A: Entrepreneurs do not need to invest a large amount of money to get started. This is particularly suitable for start-ups or entrepreneurs with limited resources.<\/li><li><strong>Faster registration<\/strong>A: The process of registering a small-capital LLC is often simpler and quicker.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-153b8d7 e-flex e-con-boxed e-con e-parent\" data-id=\"153b8d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38bd162 elementor-widget elementor-widget-heading\" data-id=\"38bd162\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Disadvantages of a Small Cap LLC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c8960f8 e-flex e-con-boxed e-con e-parent\" data-id=\"c8960f8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11f3423 elementor-widget elementor-widget-text-editor\" data-id=\"11f3423\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol>\n<li><strong>Lower levels of trust<\/strong>A: Creditors and business partners may be wary of companies with low share capital as it signals limited financial capacity.<\/li>\n<li><strong>The share capital of a small-capital LLC is payable in cash only<\/strong>, and it is not possible to use the capital contribution.<\/li>\n<li>\n<p>Each year, a minimum reserve is built up by making a deduction of at least 25% from the profit for the year. The statutory reserve may be used to increase the share capital on the basis of a decision of the members' meeting.<\/p>\n<p><a href=\"https:\/\/likumi.lv\/ta\/id\/5490-komerclikums\">Commercial Law<\/a> There is no time limit for how long a company can have a share capital of less than \u20ac2,800, how long a company must build up minimum reserves or how long after incorporation it must increase its share capital.<\/p>\n<\/li>\n<li>\n<p><strong>The biggest responsibility of the participants:<\/strong> The owners of a small-capital LLC are liable for the company's obligations until the share capital reaches at least \u20ac2,800. This means that the owners of the company are personally liable for the liabilities until this target is reached. If the company is declared insolvent, its members are jointly and severally liable for the company's liabilities up to a difference of \u20ac2,800.<\/p>\n<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d92896d e-flex e-con-boxed e-con e-parent\" data-id=\"d92896d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de3824f elementor-widget elementor-widget-heading\" data-id=\"de3824f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Restrictions on the establishment of a small-capital LLC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9f2473b e-flex e-con-boxed e-con e-parent\" data-id=\"9f2473b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1495e38 elementor-widget elementor-widget-text-editor\" data-id=\"1495e38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>founders are limited to natural persons and to a maximum of five;<\/li>\n<li>Participants are natural persons only, up to a maximum of five;<\/li>\n<li>only members of the company can be members of the board;<\/li>\n<li>a member may be a member of only one small-capital LLC at a time;<\/li>\n<li>extraordinary dividends cannot be paid.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-22c3b5e e-flex e-con-boxed e-con e-parent\" data-id=\"22c3b5e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a306ef3 elementor-widget elementor-widget-heading\" data-id=\"a306ef3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When is there an obligation to increase the share capital of a Small Cap Ltd?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0d7453e e-flex e-con-boxed e-con e-parent\" data-id=\"0d7453e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f014f3d elementor-widget elementor-widget-text-editor\" data-id=\"f014f3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Although a small-capital LLC (with share capital between \u20ac1 and \u20ac2,799) can operate for a long time, the law lays down certain conditions that gradually move the company towards full capital.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-af0452a e-flex e-con-boxed e-con e-parent\" data-id=\"af0452a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a74437b elementor-widget elementor-widget-text-editor\" data-id=\"a74437b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>According to <a href=\"https:\/\/likumi.lv\/ta\/id\/5490-komerclikums\">Commercial Law<\/a> 185.1, sixth paragraph, the company shall <a href=\"https:\/\/uronline.lv\/en\/product\/increase-in-share-capital\/\">increase share capital<\/a> up to \u20ac2,800 within three months if the company does not meet the characteristics of a small-capital SIA.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-f2c04f6 e-flex e-con-boxed e-con e-parent\" data-id=\"f2c04f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9688715 elementor-widget elementor-widget-heading\" data-id=\"9688715\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rules for small-capital LLCs (share capital below \u20ac2800)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4a186c5 e-flex e-con-boxed e-con e-parent\" data-id=\"4a186c5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c4150a elementor-widget elementor-widget-text-editor\" data-id=\"8c4150a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Limited companies with a share capital of less than \u20ac2,800 have a legal obligation to accumulate a share of profits each year to strengthen the company's financial stability.<\/span><\/strong><br class=\"ng-star-inserted\" \/><span class=\"ng-star-inserted\">These rules are designed as a safety net: because the company's initial capital is small, the State requires it to gradually \"grow\" its safety cushion.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-fdb4230 e-flex e-con-boxed e-con e-parent\" data-id=\"fdb4230\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0ba4a8 elementor-widget elementor-widget-heading\" data-id=\"a0ba4a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Mandatory reserve: building a cushion<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a50fbfe e-flex e-con-boxed e-con e-parent\" data-id=\"a50fbfe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a6e5d8 elementor-widget elementor-widget-text-editor\" data-id=\"7a6e5d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Each year, the company must \"set aside\" at least 25% of its net profit, including it in the mandatory reserve.<\/span><\/strong><br class=\"ng-star-inserted\" \/><span class=\"ng-star-inserted\">If your Ltd has made money during the year, you can't spend it all at once or pay it to yourself. A quarter of the profits should be kept in a company account as a non-touchable provision until the company is financially stronger.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d5e5013 e-flex e-con-boxed e-con e-parent\" data-id=\"d5e5013\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e5f176c elementor-widget elementor-widget-heading\" data-id=\"e5f176c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Using the reserve: where can I spend the money I have saved?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0b38125 e-flex e-con-boxed e-con e-parent\" data-id=\"0b38125\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b7ed89f elementor-widget elementor-widget-text-editor\" data-id=\"b7ed89f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The statutory reserve may be used for two purposes only: to increase share capital or to cover unexpected losses.<\/span><\/strong><br class=\"ng-star-inserted\" \/><span class=\"ng-star-inserted\">This money is not for everyday spending or bonuses. It should only be touched if:<\/span><\/p>\n<ul class=\"ng-star-inserted\">\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">You want to increase your company's share capital (e.g. to reach the full \u20ac2,800).<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The company has incurred losses that cannot be covered from other sources.<\/span><br class=\"ng-star-inserted\" \/><span class=\"ng-star-inserted\">The use of this money is always decided by the owners (members) of the company in a meeting.<\/span><\/p>\n<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-46aece2 e-flex e-con-boxed e-con e-parent\" data-id=\"46aece2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0afb9a2 elementor-widget elementor-widget-heading\" data-id=\"0afb9a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Board's responsibility: clarity on the distribution of money<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-79a4341 e-flex e-con-boxed e-con e-parent\" data-id=\"79a4341\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59192f8 elementor-widget elementor-widget-text-editor\" data-id=\"59192f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">When preparing the annual report, the Board must specify exactly how much of the profit will go into the minimum reserve.<\/span><\/strong><br class=\"ng-star-inserted\" \/><span class=\"ng-star-inserted\">The Board cannot simply distribute profits in silence. The documents must clearly show: \"This amount is being allocated to savings because it is required by law.\" This helps owners and creditors understand the true financial position of the company.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-3395645 e-flex e-con-boxed e-con e-parent\" data-id=\"3395645\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-793654b elementor-widget elementor-widget-heading\" data-id=\"793654b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. Dividends: how much can the owner withdraw in cash?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-dc3d35f e-flex e-con-boxed e-con e-parent\" data-id=\"dc3d35f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d35f0a0 elementor-widget elementor-widget-text-editor\" data-id=\"d35f0a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Owners may only receive as dividends the portion of profits left over after 25%'s contribution to the minimum reserve.<\/span><\/strong><br class=\"ng-star-inserted\" \/><span class=\"ng-star-inserted\">A simple example: if a company earns \u20ac1,000, at least \u20ac250 must be kept in reserve. Owners can pocket a maximum of \u20ac750 as dividends. The law prohibits the payment of all profits if the company's capital has not yet been consolidated.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-81c4bfb e-flex e-con-boxed e-con e-parent\" data-id=\"81c4bfb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30a7c03 elementor-widget elementor-widget-heading\" data-id=\"30a7c03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Share capital increase process<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b59d22d e-flex e-con-boxed e-con e-parent\" data-id=\"b59d22d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2825928 elementor-widget elementor-widget-text-editor\" data-id=\"2825928\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\"><a href=\"https:\/\/uronline.lv\/en\/product\/increase-in-share-capital\/\">Increase in share capital<\/a> by attracting new investors, additional contributions from existing members or capitalisation of the company's accumulated profits.<\/span><\/strong><br class=\"ng-star-inserted\" \/><span class=\"ng-star-inserted\">The process is fully digitised - the decision of the members' meeting, the new statutes and the application are signed with a secure e-signature. Profit capitalisation is an efficient way to \"grow\" a small-capital LLC to the status of a standard LLC without having to contribute personal funds.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-e6c084a e-flex e-con-boxed e-con e-parent\" data-id=\"e6c084a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a457de9 elementor-widget elementor-widget-heading\" data-id=\"a457de9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Extraordinary dividends<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b1eefe2 e-flex e-con-boxed e-con e-parent\" data-id=\"b1eefe2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d07ce16 elementor-widget elementor-widget-text-editor\" data-id=\"d07ce16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>According to <a href=\"https:\/\/likumi.lv\/ta\/id\/5490-komerclikums\" target=\"_blank\" rel=\"noopener\">For the Commercial Code<\/a> for a limited liability company, dividends are determined and paid in accordance with a resolution of the members' meeting. The members of the company may decide on the payment of dividends every 3 months after the payment of the previous dividend. It should be noted that the LLC must not have tax debts and the Company may pay out in extraordinary dividends not more than 85 per cent of the profits made in the period for which the extraordinary dividend is determined.<\/p><p><span style=\"text-decoration: underline;\"><strong>Extraordinary dividends are prohibited in a small-capital LLC.<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d9bf61c e-flex e-con-boxed e-con e-parent\" data-id=\"d9bf61c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66bc688 elementor-widget elementor-widget-heading\" data-id=\"66bc688\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dividends as an alternative to a salary<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-22ed8fa e-flex e-con-boxed e-con e-parent\" data-id=\"22ed8fa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c622792 elementor-widget elementor-widget-text-editor\" data-id=\"c622792\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Dividends are a distribution of a company's net profits to its owners and are a more tax-efficient form of income than salaries because they are not subject to compulsory national social insurance contributions (NICs).<\/span><\/strong><\/p><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">By choosing to receive dividends instead of salary increases, a business owner can significantly reduce the overall tax burden. The main difference is that salaries are subject to social contributions and personal income tax for both the employer and the employee, whereas dividends in Latvia are only subject to corporate income tax (CIT) of 20% of the gross amount (or 25% of the net amount) at the time of payment.<\/span><\/p><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">However, dividends can only be paid out of profits after all taxes and debts have been paid, and only if the company has no uncovered losses from previous years. Board members must also comply with the minimum salary requirements of the law if the company's turnover exceeds certain thresholds to avoid the risks of \"fictitious\" unpaid work.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a0c5072 e-flex e-con-boxed e-con e-parent\" data-id=\"a0c5072\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e9386d elementor-widget elementor-widget-heading\" data-id=\"2e9386d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When can I not be paid?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a7e079b e-flex e-con-boxed e-con e-parent\" data-id=\"a7e079b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df834c0 elementor-widget elementor-widget-text-editor\" data-id=\"df834c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/uronline.lv\/en\/arkart-dividends\/\">Extraordinary dividend<\/a> payment could be an important relief for service providers or micro-businesses, where wages can be waived under certain conditions.<\/p><p>Members of the company's board of directors do not have to have an employment contract and pay themselves a salary if the following conditions are met:<\/p><ul><li>the company has one member, who is a member of the management board<\/li><li>monthly turnover does not exceed 5 minimum monthly salaries of EUR 3 900 From 2027 this threshold will be 4100EUR!<\/li><\/ul><p>If the sole member of the limited liability company and the member of the board of directors himself provides a service and produces and sells goods in small quantities, he can pay himself dividends once a year or extraordinary dividends every 3 months.<\/p><p>The corporation tax (CIT) on dividend payments is 20%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0984a31 e-flex e-con-boxed e-con e-parent\" data-id=\"0984a31\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2deebf8 elementor-widget elementor-widget-text-editor\" data-id=\"2deebf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The share capital of an LLC is an important element in the formation of a company, affecting its liability, credibility and development.<\/p><p>When choosing between a small and a full capital limited company, it is important to assess the company's needs, financial capacity and future plans. Cash and in-kind contributions offer flexibility but have their pros and cons, which are important to consider in order to make the right decision for the success of the business.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-e1cb6cf e-flex e-con-boxed e-con e-parent\" data-id=\"e1cb6cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-163b1de elementor-widget elementor-widget-heading\" data-id=\"163b1de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions (FAQ)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d7197bd e-flex e-con-boxed e-con e-parent\" data-id=\"d7197bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50c5c53 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"50c5c53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-50c5c53\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"50c5c53\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kds-ir-minimlais-pamatkapitls-dibinot-sia-un-vai-tiem-varu-dibint-uzmumu-ar-1-eiro\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-8461\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What is the minimum share capital for setting up a limited liability company and can I really start a company with \u20ac1?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-8461\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"kds-ir-minimlais-pamatkapitls-dibinot-sia-un-vai-tiem-varu-dibint-uzmumu-ar-1-eiro\"><p><span class=\"ng-star-inserted\">Yes, there are two main options in Latvia. The standard minimum share capital is \u20ac2,800. <\/span><span class=\"ng-star-inserted\">However, it is also possible to set up a small-capital limited liability company, with share capital ranging from \u20ac1 to \u20ac2,799.<\/span><span class=\"ng-star-inserted\">\u00a0So, it is possible to start a business with a share capital of \u20ac1.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"vai-es-varu-reistrt-sia-bez-fiziska-biroja\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-8462\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Can I register an LLC without a physical office?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-8462\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"vai-es-varu-reistrt-sia-bez-fiziska-biroja\"><p class=\"ng-star-inserted\">Yes, you can register an LLC without a physical office, but a registered office is a requirement. You can register a registered office in real estate owned by yourself, with the owner's permission in the property of friends or family members, or use a virtual office service. However, be careful with virtual addresses as they may have a low degree of reliability if a large number of companies are registered there.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"cik-ilgu-laiku-aizem-sia-reistrcija-uzmumu-reistr\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-8463\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">How long does it take to register an LLC with the Register of Companies?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-8463\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"cik-ilgu-laiku-aizem-sia-reistrcija-uzmumu-reistr\"><p class=\"ng-star-inserted\">After submitting all the necessary documents to the Register of Enterprises, the notary public examines them within one to three working days on average. The process may take longer if errors or omissions are found in the documents.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kdas-ir-bieks-kdas-iesniedzot-dokumentus-uzmumu-reistram\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-8464\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What are the most common mistakes when submitting documents to the Register of Companies?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-8464\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"kdas-ir-bieks-kdas-iesniedzot-dokumentus-uzmumu-reistram\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The most common problems that can cause the Register of Companies to delay or refuse registration are:<\/span><\/p>\n<ul class=\"ng-star-inserted\">\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Incorrect application form (KR4).<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">One of the required documents is missing, such as the consent of a board member.<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Documents are not signed with a secure electronic signature (eSignature) or not notarised (if sent by post).<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">No payment of the stamp duty or proof of payment.<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The legal address does not have an accurate cadastral designation or there is doubt about the legal basis for its use.<\/span><\/p>\n<\/li>\n<\/ul><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"vai-man-ir-jiesniedz-uzmumu-reistr-bankas-izzia-par-pamatkapitla-iemaksu\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-8465\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Do I have to submit a bank statement for the share capital contribution to the Registrar of Companies?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-8465\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"vai-man-ir-jiesniedz-uzmumu-reistr-bankas-izzia-par-pamatkapitla-iemaksu\"><p><span class=\"ng-star-inserted\">This depends on the amount of the share capital and the type of contribution. If the share capital is paid in cash and the amount does not exceed EUR 50 000, the Registrar of Companies does not need to see the documents evidencing the share capital contribution.<\/span><span class=\"ng-star-inserted\">\u00a0The founders simply have to certify in the application (Form KR4) that a temporary account has been opened and that the share capital has been paid into it.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kdas-ir-izplattks-problmas-veicot-mantisko-ieguldjumu-pamatkapitl\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-8466\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What are the most common problems when making an equity contribution?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-8466\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"kdas-ir-izplattks-problmas-veicot-mantisko-ieguldjumu-pamatkapitl\"><p><span class=\"ng-star-inserted\">The main problems relate to the valuation of the investment. An incorrect or inappropriate valuation of the contribution may lead to a refusal of registration. It is important to remember that a pecuniary contribution cannot be, for example, a commitment to provide services or anticipated profits.<\/span><span class=\"ng-star-inserted\">\u00a0If the value of the investment exceeds certain thresholds, an independent valuer's opinion is required.<\/span><span class=\"ng-star-inserted\">\u00a0However, if the total value of the investment made in setting up the limited liability company does not exceed EUR 25 000 and is less than half of the share capital, the founders themselves can give an opinion.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kda-ir-atirba-starp-pilnkapitla-un-mazkapitla-sia\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-8467\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What is the difference between a full-capital and a small-capital LLC?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-8467\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"kda-ir-atirba-starp-pilnkapitla-un-mazkapitla-sia\"><p class=\"ng-star-inserted\">he main difference is the size of the share capital. The share capital of a full-capital limited liability company must be at least \u20ac2,800, while that of a small-capital limited liability company can be, for example, \u20ac1. A general partnership has several advantages, such as greater credibility in the business environment, the possibility to pay extraordinary dividends and the possibility for one person to own several such companies.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kpc-uzmumu-reistrs-vartu-atteikt-manas-mazkapitla-sia-reistrciju\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-8468\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Why might the Registrar of Companies refuse to register my small-capital LLC?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-8468\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"kpc-uzmumu-reistrs-vartu-atteikt-manas-mazkapitla-sia-reistrciju\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">There are a number of specific restrictions for a small-capital LLC, non-compliance with which may lead to refusal of registration.<\/span><span class=\"ng-star-inserted\">\u00a0Common problems:<\/span><\/p>\n<ul class=\"ng-star-inserted\">\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The number of founders or members exceeds five.<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">A founder or member is not a natural person.<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">A member of the Board is not a member of the company.<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">One of the members is already registered in another small-capital LLC.<\/span><\/p>\n<\/li>\n<li class=\"ng-star-inserted\">\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The share capital is attempted to be paid up by means of a pecuniary contribution, which is not allowed in a small-capital LLC.<\/span><\/p>\n<\/li>\n<\/ul><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"cik-ilgi-mana-sia-var-pastvt-k-mazkapitla-uzmums\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-8469\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">How long can my LLC exist as a small capital company?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-8469\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"cik-ilgi-mana-sia-var-pastvt-k-mazkapitla-uzmums\"><p class=\"ng-star-inserted\">The Commercial Code does not set a specific time limit for how long a company can be a small-capital LLC. However, there is an obligation to build up a minimum reserve each year, with at least 25% of the annual profits being paid into it, until the share capital reaches \u20ac2,800. If a company ceases to meet any of the characteristics of a small-capital LLC (e.g. the number of members exceeds five), it is obliged to increase its share capital to \u20ac2,800 within three months.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"k-es-varu-pierdt-ka-pamatkapitls-ir-apmaksts\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-84610\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">How can I prove that the share capital has been paid up?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-84610\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"k-es-varu-pierdt-ka-pamatkapitls-ir-apmaksts\"><p>If the share capital is paid up in cash and the amount does not exceed EUR 50 000, a separate certificate from the bank or payment institution need not be submitted to the Register of Companies. The founders must certify in the application form KR4 that a temporary account has been opened in the name of the company to be incorporated and that the share capital has been paid into it.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"vai-es-varu-izmantot-pamatkapitl-iemaksto-naudu-uzreiz-pc-sia-reistrcijas\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-84611\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Can I use the money paid into the share capital immediately after the registration of the LLC?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-84611\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"vai-es-varu-izmantot-pamatkapitl-iemaksto-naudu-uzreiz-pc-sia-reistrcijas\"><p>Yes, the money paid in as share capital can be used for the company's business purposes once the company is registered and the temporary bank account is made permanent.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"vai-ir-kdas-problmas-ja-vlos-palielint-mazkapitla-sia-pamatkapitlu-ldz-pilnajam\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-84612\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Are there any problems if I want to increase the share capital of a small-capital limited liability company to its full amount?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-84612\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"vai-ir-kdas-problmas-ja-vlos-palielint-mazkapitla-sia-pamatkapitlu-ldz-pilnajam\"><p><span class=\"ng-star-inserted\">There are usually no problems if the process is carried out correctly. The shareholders' meeting must decide on the share capital increase.<\/span><span class=\"ng-star-inserted\">\u00a0This can be done either by making additional cash contributions or by using the accumulated minimum reserve. Once the decision has been taken and the share capital has been paid up, an application for change must be submitted to the Registrar of Companies.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kdas-ir-manas-personisks-atbildbas-sekas-ja-manai-mazkapitla-sia-rodas-pardi\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-84613\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">What are the consequences of my personal liability if my small limited liability company incurs debts?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-84613\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"kdas-ir-manas-personisks-atbildbas-sekas-ja-manai-mazkapitla-sia-rodas-pardi\"><p>This is an important risk to take into account. Owners of small-cap LLCs have increased personal liability. If the company is declared insolvent, its members are jointly and severally liable for the company's liabilities with their personal assets for the difference between the existing share capital and the statutory minimum share capital of \u20ac2,800.<\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-189c1cd e-flex e-con-boxed e-con e-parent\" data-id=\"189c1cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed88304 elementor-widget elementor-widget-heading\" data-id=\"ed88304\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Common mistakes and problems<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-3f0a020 e-flex e-con-boxed e-con e-parent\" data-id=\"3f0a020\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d725491 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"d725491\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-d725491\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"d725491\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepilngi-vai-kdaini-sagatavoti-dokumenti\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2251\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Incomplete or incorrect documents<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2251\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"nepilngi-vai-kdaini-sagatavoti-dokumenti\"><p>Mistakes often occur when the type of company is incorrectly reflected in various documents or when the cadastral designation of the registered office is incorrect.<\/p>\n<p><span class=\"ng-star-inserted\">The Register of Companies may refuse registration if the documents submitted do not comply with the requirements of the regulatory enactments or if the information contained therein is unclear. <\/span><span class=\"ng-star-inserted\">Often not all the required sections are filled in or there are inconsistencies between different documents (e.g. the memorandum and articles of association).<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"izmantotas-novecojuas-dokumentu-veidlapas\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2252\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Outdated document forms used.<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2252\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"izmantotas-novecojuas-dokumentu-veidlapas\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Legislation changes, and so do the forms. If you submit an application on an old form, it will be rejected.<\/span><\/p>\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Always download the latest versions of the forms (e.g. the KR4 form) directly from the Register of Companies' website before filling in the documents.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"problmas-ar-juridisko-adresi\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2253\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Problems with your legal address<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2253\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"problmas-ar-juridisko-adresi\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Registration requires a registered office. Problems arise if the address does not correspond to the National Address Register or if the property owner's consent has not been obtained.<\/span><span class=\"ng-star-inserted\"> If the property has several owners, the consent of all is required.<\/span><span class=\"ng-star-inserted\"> Sometimes an address is given where it is not actually possible to receive correspondence, which can cause problems with public authorities in the future.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"neskaidrbas-ar-pamatkapitla-iemaksu\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2254\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Uncertainties with the share capital contribution<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2254\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"neskaidrbas-ar-pamatkapitla-iemaksu\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">For the establishment of a full-fledged LLC (with share capital above EUR 2,800), you need to open a temporary bank account and make a share capital contribution before submitting the documents to the Register of Companies.<\/span><span class=\"ng-star-inserted\">\u00a0Errors occur when the contribution is not made in full or by someone other than the founder.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"pamatkapitls-nav-iemaksts-pirms-pieteikuma-iesnieganas\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2255\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">The share capital has not been paid up before the application is submitted.<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2255\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"pamatkapitls-nav-iemaksts-pirms-pieteikuma-iesnieganas\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The founders apply for registration in the hope of paying in the share capital at a later date. The law requires that the share capital must be paid up in full into a provisional bank account by the time the application is submitted.<\/span><\/p>\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">First, you need to prepare the articles of incorporation, go to the bank with them, open a temporary account, pay in the share capital and then sign and submit the application to the Registrar of Companies.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepareizi-veikts-un-novrtts-mantiskais-ieguldjums\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2256\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Incorrectly made and valued contributions.<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2256\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"nepareizi-veikts-un-novrtts-mantiskais-ieguldjums\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The founders themselves value the pecuniary contribution in cases where the law requires the opinion of a certified valuer (e.g. where the value of the pecuniary contribution exceeds EUR 25 000 or represents more than half of the share capital).<\/span><\/p>\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Study the provisions of the Commercial Code carefully. If you have the slightest doubt as to whether you can value an investment yourself, you should get a certified valuer from the list maintained by the Commercial Companies Office.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepareizs-dokumentu-formts\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2257\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Incorrect document format<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2257\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"nepareizs-dokumentu-formts\"><p class=\"ng-star-inserted\">Make sure the documents are in the correct format.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"neatbilstos-e-paraksts\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-2258\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Inadequate e-signature<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2258\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"neatbilstos-e-paraksts\"><p>Documents must be signed with a secure electronic signature and time stamp.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepareizi-samaksta-valsts-nodeva\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-2259\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Incorrect payment of stamp duty<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2259\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"nepareizi-samaksta-valsts-nodeva\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Before submitting the documents, you must make sure that the amount of the stamp duty is correct and that you have paid it.<\/span><span class=\"ng-star-inserted\"> Any incorrect or overpaid amount can be recovered by applying to the Companies Registry.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"uzmumu-reistrs-ir-konstatjis-kdu-iesniegtajos-dokumentos\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-22510\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">The Registrar of Companies has detected an error in the documents submitted<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-22510\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"uzmumu-reistrs-ir-konstatjis-kdu-iesniegtajos-dokumentos\"><p><span class=\"ng-star-inserted\">If the UR finds an error, the notary public postpones the decision for up to 30 days, pointing out the deficiencies.<\/span><span class=\"ng-star-inserted\"> It is important to react promptly to such decisions and make the necessary corrections so that the registration process is not delayed and stamp duty is not lost.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"mazkapitla-sia-noteikumu-neievroana\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-22511\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Non-compliance with the rules of a Small Capital Ltd.<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-22511\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"mazkapitla-sia-noteikumu-neievroana\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Attempts are made to register a small-capital LLC with a legal person as the founder, or to appoint a person other than the founders to the board.<\/span><\/p>\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">It should be remembered that only natural persons can be founders (maximum five) and members of a small-capital LLC, and the board must be made up of these same members.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"aizmirsts-par-obligto-rezervi-mazkapitla-sia\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-22512\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Forgotten minimum reserve for small-capital limited liability companies<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-22512\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"aizmirsts-par-obligto-rezervi-mazkapitla-sia\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">After starting up, entrepreneurs do not know or forget that every year at least 25% of the profits of a small-capital Ltd. must be paid into a mandatory reserve until the share capital reaches \u20ac2,800. This money cannot be paid out in dividends.<\/span><\/p>\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">The accounts must provide for a minimum reserve from the first year of operation. Failure to do so could lead to problems with the State Revenue Service and personal liability.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-f101157 e-flex e-con-boxed e-con e-parent\" data-id=\"f101157\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db79b27 elementor-widget elementor-widget-heading\" data-id=\"db79b27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Useful Resources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-502bf2f elementor-widget elementor-widget-text-editor\" data-id=\"502bf2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Website of the Register of Companies (UR): <a href=\"https:\/\/www.ur.gov.lv\/lv\/\">[https:\/\/www.ur.gov.lv\/]<\/a><\/p><p>State Revenue Service (SRS) website: <a href=\"https:\/\/www.vid.gov.lv\/lv\">[https:\/\/www.vid.gov.lv\/]<\/a><\/p><p>Commercial Law: <a href=\"https:\/\/likumi.lv\/ta\/id\/5490-komerclikums\">[https:\/\/likumi.lv\/]<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Share capital of an LLC: learn about the different contribution options, the differences between a small-cap and a full-cap LLC, and the advantages and disadvantages.<\/p>","protected":false},"author":2,"featured_media":4264,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.7.1 (Yoast SEO v25.7) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SIA pamatkapit\u0101ls 2026: Padomi un Iesp\u0113jas. * UR Online Uz\u0146\u0113mumu Re\u0123istra pakalpojumi<\/title>\n<meta name=\"description\" content=\"SIA pamatkapit\u0101ls: uzziniet par da\u017e\u0101d\u0101m iemaksas iesp\u0113j\u0101m, mazkapit\u0101la un pilna kapit\u0101la SIA at\u0161\u0137ir\u012bb\u0101m, k\u0101 ar\u012b priek\u0161roc\u012bb\u0101m un tr\u016bkumiem.\" 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