Founding a company / firm with contribution in kind

A company foundation with a contribution in kind is an interesting alternative to a cash foundation. Instead of depositing the nominal or share capital with a bank, an asset with a corresponding equivalent value can be contributed.

An auditor approved by the state checks the contribution in kind, i.e. he confirms the value to the founders and the commercial register. For this reason, further documents must be prepared for the formation of the company (contribution in kind agreement, formation report and audit certificate).

We prepare all documents for you and organize the audit by an approved auditor. Costs for the audit: CHF 500.- to 1’000.-

If you have any questions, please contact our auditor. Either via our contact form, the chat or by phone 071 523 12 52.

Here is a table showing the type of deposit and which documents are required.

Type of deposit	Documents	Comment
Vehicle	Comparis valuation Copy of the vehicle registration document Photo of the vehicle with license plate Photo of the km stand	A leased vehicle cannot serve as a contribution in kind
Movable property	Detailed list of movable property Photos of the individual objects purchase invoices or expert opinions on the value of the movable property supporting documents relating to the payment made
Self developed software / software licenses	Detailed list of the number of hours spent developing the software Related hourly rate incl. Documents in support thereof Functional description and user manual of the software In addition, the software must be tested by the auditor, i.e. at least one functional part must be present.
Patents & licenses etc.	Expert opinion, which gives information about the value Detailed statement of expenses incurred Documentation of a medium to long-term measurable benefit (over several years) Patent documents (application / registration / proof of payment of fees)	General research activities cannot serve as a contribution in kind Expenses for fees and lawyers cannot be capitalised
Warehouse / material storage	Detailed list of goods (exact description, number/quantity, value) Photos of the individual objects Purchase statements or expert opinions on the value of the goods (an expert opinion may be dispensed with if the value can be determined using other reliable sources) supporting documents relating to the payment made
Tools	Detailed list of tools (exact name, number, value) Photos of the tools Purchase statements or expert opinions on the value of the goods (an expert opinion may be dispensed with if the value can be determined using other reliable sources) supporting documents relating to the payment made
Sole proprietorship	Adjusted balance sheet not older than 6 months Balance statements of the Bank as at the balance sheet date List of debtors as at the balance sheet date and on the day of the audit Vendor list as of balance sheet date and as of audit date Further details of the balance sheet at the auditor’s discretion