What is the contribution in kind formation?

In the formation of corporations, capital can be contributed through cash contributions or through contributions in kind.

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What is the contribution in kind formation?
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The issuance of shares at the founding of a corporation can either be in cash (founding with a cash contribution) or by contributing tangible assets (Qualified founding).

In-kind contribution founding

In the case of an in-kind contribution founding, the capital to be contributed is regulated not in the form of cash but through the contribution of goods, receivables, or other assets. In return, the depositor receives shares or ordinary shares. If the value of the assets brought in exceeds the capital to be issued, the excess amount can be credited to the depositing shareholder/partner as a receivable.

Stampa Declaration

To safeguard themselves, commercial register offices and audit firms require in the "Stampa Declaration" a confirmation from the founders that no other assets than those mentioned in the statutes are contributed. To prevent the capital from being partially or even fictitiously liberated by bringing in worthless or overvalued assets, a founding audit by an authorized auditor is necessary.

Our lawyers and trustees are happy to carry out your formation. As an authorized audit office, we can also carry out your in-kind contribution inspection. Calculate an offer online or arrange a consultation.

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