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vendredi 24 septembre 2021
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Fax du vendredi 24 septembre 2021 - Tous les titres

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Contribution in kind to an SARL directly at incorporation

By Céline PIGNON, Counsel DLA Piper   Contributions in kind to the share capital of private limited liability companies (sociétés à responsabilité limitée) (SARL) need to be valued. Contributions in kind can take place at incorporation or during the lifetime of the company when there is a share capital increase.   In contrast to a public limited liability company (société anonyme), an SARL does not legally require the intervention of an independent auditor (réviseur d’entreprises) to confirm the value of a contribution in kind. However, contributions need to be valued and the valuation should be confirmed. Notaries require documents confirming the value of the assets being contributed, their free transferability and the absence of any lien over...
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