Prof. Dr. Lukas Müller, Philippe Kaiser and Diego Benz have published an article on contributions in kind in the Swiss journal for auditing, tax, accounting and business consulting EXPERT FOCUS. The article shows in a practical way how the contribution in kind is to be handled, in particular in the case of a company formation (incl. checklist) and what influence the deletion of the provision on the (intended) acquisition in kind in the revised company law has. You can download the article here.