The idea behind it is that since you are not personally liable in a limited company there should be some minimum amount of capital always present in the company

The idea behind it is that since you are not personally liable in a limited company there should be some minimum amount of capital always present in the company, so that potential creditors can get their money. As a potential creditor you know that in maximise Aps. there is at least DKkr. 125.000 and in maximise A/S there is always DKkr. 500.000. This amount doesn't have to be in liquid assets but can take the form of tangible assets too, meaning that any accountant worth his money will be able to value your PC and you office chair at DKkr. 125.000 and you have your reserve for an Aps. This, by the way, also works if you want to start a limited company - get a registered accountant to value your PC. and office chair at DKkr. 125.000 an you're good to go. Downside of this approach is that you will be income taxed for the 125.000. Silly? Absolutely.