Prof. Dr. Lukas Müller, Philippe Kaiser and Diego Benz have published an article on contributions in kind in the Swiss Journal of Auditing, Taxation, Accounting and Business Consulting  EXPERT FOCUS. The article shows in a practical way how contributions in kind have to be handled, in particular in the case of a company formation (incl. checklist) and what impact the deletion of the provision on (intended) acquisitions in kind in the revised corporate law will have.

Please find here the link to the article.



Roman Giger

self-employed Attorney-at-Law, Notary and certified Tax Consultant | Partner