Audit of capital contribution and capital report

High quality and fast check without back and forth!

Your Advantages


Full price transparency with guarantee
Fast checks thanks to online transmission
Receipt of the audit report within two working days
Experienced experts ensure fewer queries
Attractive start-up packages

Capital contribution at

CHF 400

Cost per Hour

CHF 215

Limited Audit from

CHF 1290

Legal Form Change for

CHF 1290

blueAUDIT GmbH - Auditing 4.0


Targeted audit approach

We carry out the test in a few clear steps, without back and forth. We consistently apply the Swiss auditing standards.

Full Price Transparency for You!

Compared to traditional auditing, which suddenly creates unnecessary man-hours, our website gives you a clear estimate!

blueAUDIT GmbH is an auditing expert

As an approved audit expert from the audit supervisory authority (RAB), blueAUDIT GmbH can carry out complex audits. The quality requirements are therefore higher.

Automated audit procedures

We are pioneers in the use of automated testing tools! This enables us to carry out work lightning fast and comprehensively with fewer queries.

Guaranteed quality assurance

The high quality of our work is checked by an external review in accordance with the Swiss quality assurance system (QS1).

Work of accredited experts

In blueAUDIT only approved CPAs are performing the complete audit work, something that is not common in the audit industry. That means less requests, more quality and expertise for you!

Our way to the contribution in kind audit


  1. 1
    Fill in the blanks

    You fill out the inquiry form (without obligation)

  2. 2
    Contact

    We will contact you by phone. You will receive a list with the required documents by email.

  3. 3
    Audit

    We carry out the test within 2 days. If necessary, you will be contacted.

  4. 4
    Delivery Report

    The report will be sent to you electronically and by post.

Documents required for the examination of contributions in kind


Tools / Machines

  • Detailed list of items
  • Photos of the individual objects
  • Purchase statements or expert opinions on the value
  • Supporting documents for the payment

CHF 400

Vehicles

  • Eurotax valuation
  • Copy of the vehicle registration document
  • Photo of the vehicle with license plate
  • Photo of the KM stand

CHF 400

Furniture

  • Detailed list of furniture
  • Photos of the individual objects
  • Purchase statements or expert opinions on the value
  • Supporting documents for the payment

CHF 400

Participation / share certificates

  • Copy of the share certificates
  • Last annual report if the shares represent more than 20 % of the voting rights of the participation

CHF 400

Real Estate

  • Expert opinion on the value
  • Confirmation land register
  • Sales contract
  • Photo of the properties

CHF 900

Licenses

  • Detailed statement of expenses incurred
  • Documentation of a medium to long-term measurable benefit
  • Expert opinion on the value

CHF 400

  • Full price transparency thanks to cost calculator instead of target prices
  • Trust is important! blueAUDIT is a certified audit expert
  • Targeted action and clear steps instead of back and forth
  • Audit report in two working days!

Brands / Patents

  • Detailed statement of expenses incurred
  • Documentation of a medium to long-term measurable benefit
  • trademark / patent documentation

CHF 400

Self developed software

  • Detailed list of the number of hours for development
  • Associated hourly rate with justification
  • The auditor must be able to test a functional part

CHF 500

Ability to balance / activatability

Contributions in kind and acquisitions in kind must be capable of being accounted for or capitalized. The assets must accordingly have an economic value. In addition, an asset must be transferable so that the company has power of disposal over the contribution in kind.

Availability

An asset must be available immediately after its entry in the commercial register. The criterion serves as security that the share capital is really paid up.

Usability

The contribution in kind and the assumption of assets serve as a liability substart for the creditors. As such, they must be actionable. The following values can be used and are therefore suitable for a contribution in kind and an acquisition in kind:

  • Physical objects (e.g. land, buildings, machines, warehouses, vehicles)
  • Rights (e.g. claims)
  • Intangible assets (e.g. patents, copyrights)
  • Securities and participation rights (e.g. shares)
  • Independent and permanent rights in rem (e.g. building rights, mining rights and source rights)

No assets can be contributed as a contribution in kind or an acquisition in kind that do not meet the requirements above. The following examples cannot be given:

  • future claims
  • Use values (e.g. rent, lease or leased objects)
  • Periodic services (e.g. work, delivery and transport contracts)
  • Personal rights (e.g. right of residence)
  • Objects of low value (e.g. daily needs)
  • Promise to Pay

Legal basis of the qualified foundation


Foundation report and qualified foundation

Compared to payment in cash, there is a valuation risk when paying in tangible assets. In order to protect the creditors, an incorporation report must be drawn up in the case of acquisitions in kind and settlement payments.

The type, condition and value of the material assets must be described there. The report is prepared by the founders and finally checked by a state-approved auditor.

The auditor examines the completeness, correctness and clarity as well as the adequacy of the assessment of the foundation report.

Recognition of a contribution in kind

The following conditions must be met for recognition:

  • A contribution in kind agreement must be in writing. In the case of real estate, the contribution in kind contract must be officially notarised.

  • After entry in the commercial register, the company must be able to dispose of the contributions in kind immediately.

  • A founding report is available, as is the audit confirmation of the report by an approved auditor.

  • Auditor of more than 80 companies
  • Clear and fair costs
  • Audit experts with many years of experience
  • Solid quality assurance thanks to external inspection