Not quite right. It's not really a deposit, you have to have this amount to start the company officialy and it's placed in a notaries account when the company is set up. Once it's been through the registre du commerce which takes about 1 week, it is returned to the company bank account, minus notary fee, including cantonal taxes, where the company can do what it wants with it, including spending it immediately on beer & fags if it wishes.

You can also put upto 50% of this money into the company as assets, such a computers, cars, office furniture, but if you go belly up, all the assets belong to the company and are sold off to highest bidder in the bankrupcy or liquidation procedures.