A contribution in kind is a partner’s or shareholder’s contribution to a company in the form of items other than money, such as tangible assets (real estate, equipment, machinery) or intangible assets (patents, trademarks, software, business assets, operating rights).
These contributions are typically evaluated by an expert to determine their impact on the company’s share capital. In return, the contributor receives shares proportional to the value of their contribution.
Contributions in kind enable a company to strengthen its capital without raising cash and to benefit directly from the assets or rights necessary for its activities. They often involve specific legal and accounting formalities to ensure transparency and security for all parties.