When establishing a limited liability company, the members pay their capital contributions, i.e. their financial contributions to the company's share capital. The sum of the capital contributions is the share capital.
A share is the totality of the membership rights and obligations associated with the capital contribution. The business share is created upon registration of the company. The size of the business share is based on the members' capital contributions. The business share is therefore more than the paid-in capital contribution (capital contribution), because it embodies the property rights, organisational rights (dividends, voting rights, etc.) and also represents the members' obligation to fulfil their financial contributions and to act in the interests of the company. The value of the business share is determined by the market, which means how much money the member can sell their share in the company for. The business share may therefore be worth less, but also significantly more than the capital contribution paid in by the member, depending on how successful the company is.
As a general rule, the value of the business share is proportional to the capital contribution paid in by the members, but the members may deviate from this by mutual agreement in the articles of association.