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Payment company contribution during year of formation
  • Company has acquired corporate personality in January, February, or March
    The company contribution must be paid prior to July 1 of that year.

  • Company has acquired corporate personality as of April 1
    The company contribution must be paid at the latest on the last day of the 3rd month that follows the month in which the company acquired corporate personality.

    Examples
  • Company acquires corporate personality on April 8, 2006: company contribution must be paid at the latest by July 31, 2006
  • Company acquires corporate personality on November 14, 2006: company contribution must be paid at the latest by February 28, 2007