The capital of an Ltd. is its founding capital. In other words, we can also call this business share. The business share is negotiable, ie. it can be sold or gifted.
It is important to note that in case of selling a business share – if this happens for a price above the nominal value – a 16% of personal income tax must be paid after the margin.
The transfer of the business share happens through an attorney’s document, then it also has to be entered into the member list, and announced to the registry court.