Company capital and governance · France / Switzerland
Contribution in kind: title, value and report
France and Switzerland require non-cash contributions to be examined for the asset and actual rights transferred. Connect identity, title, valuation and any required report under the relevant company form. A quoted price is not a complete valuation. This dossier concerns the contributed asset, separately from cash subscription records and collection of an existing unpaid contribution.
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France: why preserve the contributor’s title evidence ?
Ownership, use and licence are not interchangeable. Document the right actually contributed.
Read the referencesYour question concerns “Contribution in kind: title, value and report”. Which document should we examine, and does your matter concern France or Switzerland?
3 free questions at signup. Avoid names and sensitive information.
France: which asset belongs in the contribution dossier ?
Identify property and characteristics. A broad description can hide several different rights.
Service Public — Apport en nature : valeur, titre et rapportService Public — Apport en nature : valeur, titre et rapport
France: why preserve the contributor’s title evidence ?
Ownership, use and licence are not interchangeable. Document the right actually contributed.
Service Public — Apport en nature : valeur, titre et rapportService Public — Apport en nature : valeur, titre et rapport
Which elements belong together before the next step?
| Preparation question | Point to verify |
|---|---|
| France: which asset belongs in the contribution dossier ? | Identify property and characteristics. A broad description can hide several different rights. |
| France: why preserve the contributor’s title evidence ? | Ownership, use and licence are not interchangeable. Document the right actually contributed. |
| France: what supports the contribution value ? | Connect method, date, assumptions and evidence. An asking price alone is insufficient. |
| France: does a report exemption remove valuation questions ? | No. Keep valuation and exemption conditions separately documented. |
Service Public — Apport en nature : valeur, titre et rapportService Public — Apport en nature : valeur, titre et rapportCO-frFedlex 2007/686/20261001/fr
France: what supports the contribution value ?
Connect method, date, assumptions and evidence. An asking price alone is insufficient.
Service Public — Apport en nature : valeur, titre et rapportService Public — Apport en nature : valeur, titre et rapport
France: does a report exemption remove valuation questions ?
No. Keep valuation and exemption conditions separately documented.
Service Public — Apport en nature : valeur, titre et rapportService Public — Apport en nature : valeur, titre et rapport
Switzerland: which company-form requirements should be checked ?
Identify the actual operation and relevant report or confirmation duties.
How can you connect the facts and records in your file?
Complete the file references. The initial values illustrate a fictional case; they are not observed product results.
Fictional example · Asset title and contribution valuation matrix
- Asset
- Asset A
- Title
- Documented right
- Value
- Assessment to examine
- Report
- Relevant record
This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
Switzerland: what asset limitations belong in the file ?
Record known third-party rights and restrictions alongside the valuation.
Which official provision helps explain this situation?
Seuls les apports en numéraire et en nature composent le capital social de la société. Un apport en industrie n'est jamais pris en compte dans le calcul du capital social d'une société.
Identify property and characteristics. A broad description can hide several different rights.
Switzerland: how should transaction documents match the asset ?
Compare description, transferred right and value throughout the records.
Switzerland: does the matrix provide an expert valuation ?
No. It organises title and value evidence without an appraisal or approval.
What other questions arise in this file?
France: why preserve the contributor’s title evidence ?
Ownership, use and licence are not interchangeable. Document the right actually contributed.
Service Public — Apport en nature : valeur, titre et rapportService Public — Apport en nature : valeur, titre et rapportCO-frFedlex 2007/686/20261001/fr
France: does a report exemption remove valuation questions ?
No. Keep valuation and exemption conditions separately documented.
Service Public — Apport en nature : valeur, titre et rapportService Public — Apport en nature : valeur, titre et rapportCO-frFedlex 2007/686/20261001/fr
Switzerland: what asset limitations belong in the file ?
Record known third-party rights and restrictions alongside the valuation.
Service Public — Apport en nature : valeur, titre et rapportService Public — Apport en nature : valeur, titre et rapportCO-frFedlex 2007/686/20261001/fr
Switzerland: does the matrix provide an expert valuation ?
No. It organises title and value evidence without an appraisal or approval.
Service Public — Apport en nature : valeur, titre et rapportService Public — Apport en nature : valeur, titre et rapportCO-frFedlex 2007/686/20261001/fr
Which official references should you consult?
- Service Public — Apport en nature : valeur, titre et rapportentreprendre.service-public.gouv.fr
- Service Public — Apport en nature : valeur, titre et rapportentreprendre.service-public.gouv.fr
- CO-frfedlex.admin.ch
- Fedlex 2007/686/20261001/frfedlex.admin.ch
Texts cited last checked: 2 November 2026