Capital contribution

In Swiss company practice, capital contributions may be made in cash or, subject to safeguards, in kind, by set-off or through asset transfers. They are relevant when forming a company, increasing capital or making shareholder contributions outside nominal capital. Contributions affect equity, tax accounts and creditor protection; improper valuation or undisclosed benefits can create liability risks. For registered companies, the form of contribution and any special advantages often require formal documentation, auditor involvement in some cases and commercial register disclosure.