Prof. Dr. Lukas Müller, Philip Kaiser and Diego Benz have in the Swiss journal for auditing, taxes, accounting and business consulting EXPERT FOCUS published an article on contributions in kind. The article shows in a practical way how the contribution in kind is to be treated, especially when founding a company (including a checklist) and what impact the deletion of the provision on the (intended) acquisition of assets in the revised company law has.

You find the article here to download.