The latest amendments to the Companies Act from February 2023 stipulate that limited liability companies and simple limited liability companies must carry out the adjustment of the share capital and the adjustment of the business share amounts in the court register at the moment of first change of the deed of incorporation, statutory change in the company or when changing one of the business shares in the company.

Adjustment must be carried out as follows:

• for d.d. the lowest amount of the share capital is EUR 25,000.00, and the nominal amount of the share cannot be less than EUR 1.00;
• for d.o.o. the lowest amount of the share capital is EUR 2,500.00, and the nominal amount of the business share cannot be less than EUR 10.00, with the fact that any higher share capital amount and larger nominal amount of the business share must be a multiple of 10;
• for j.d.o.o. the lowest amount of the share capital is EUR 1.00, and the nominal amount of the business share cannot be less than EUR 1.00;

Regardless of the changes to the statute due to other reasons, the obligation to implement the adjustment of share capital for joint-stock companies must be implemented by the end of this year.

Members of the limited partnership are obliged to make adjustments to the deed of incorporation so that the amounts of the limited partner's contributions are rounded up to whole numbers of euros, and to submit an application to the registry court for the registration of changes to the deed of incorporation and the registration of the amount of the limited partner's contributions. The obligation to comply is not limited by a deadline, but it must be implemented at the moment of the first change of the deed of incorporation.