Contributions in kind without the sworn estimation of the expert

Book excerpt: This publication is a description of an alternative instrument to the capital contribution in kind. This is an analysis of the contribution in kind to the company Owners’ Equity in the Italian s.r.l. (limited liability company) without prejudice to the credit rating and fiscal benefits guaranteed by capital contribution. It comes to the conclusion that it is possible to have a contribution in kind to the company Owners’ Equity in the s.r.l., without the statuary auditor estimation, with no alteration of credit rating and fiscal benefits of the company. Capital is nowadays deprived of its economic meaning, remaining, leaving all the expensive operations based on capital (onerous capital increments and bonus issues, and real and nominal capital reductions). It is therefore essential that the s.r.l. governance determine alternative instruments for the administration of the company patrimony.