In the case of a Ltd, there is famously no restriction regarding the minimum amount of liability capital. Many entrepreneurs therefore approach formation with the mindset of "the less the better," which initially seems understandable. However, it's important not to forget that the company must not become over-indebted. A question that entrepreneurs will increasingly have to justify in the future is: "How was the company financed?" Example: Entrepreneur A establishes a LTD with 100 pounds. In the first three months, he incurs the following costs: trade register and notary fees of €200, postage costs of €50, phone €150, rent €1,500. This money had to come from somewhere! It certainly didn't come from the entrepreneur's deposit! Possible sources might include financing (e.g., from a loan) or revenue. The fact that Ltd corporate law does not specify how much money an entrepreneur needs for his new project does not mean that he doesn't need any money! Therefore, the following questions must be asked: 1) How much money is needed for the business setup? 2) Where does the money come from (initial capital, external financing, revenue)? 3) How much additional buffer is needed to prevent underfunding? Final note: If there are any uncertainties, it is strongly advised that entrepreneurs consult with an accountant who can assist with creating a forecast and later the opening balance sheet.