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 out the form or send an email

    Fill out the request form or send an email to

  2. 2
    Non-binding offer

    You will receive a non-binding offer from us as well as a list of the required documents.

  3. 3

    As soon as we receive all the documents, we will carry out the check within 2 days.

  4. 4
    Delivery Report

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

Documents required for the audit of contributions in kind

Tools / Machines *

  • Detailed list of items
  • Photos
  • Purchase invoice or appraisal
  • Proof of payment

CHF 400


  • 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 items
  • Photos
  • Purchase invoice or appraisal
  • Proof of payment

CHF 400

Self developed software

  • Detailed effort overview for working hours invested in development
  • Hourly rate with justification (standard: CHF 80 to CHF 140/h)
  • 15 minute demo of production with our team, make an appointment

CHF 500

Real Estate

  • Appraisal
  • Land register extract
  • Signed sales contract
  • Photos

CHF 900

License / Trademark / Patents

  • Detailed effort overview for working hours invested in development
  • Documentation of a medium to long-term measurable benefit
  • Appraisals and documentation

CHF 500

Participation / share certificates

  • Current balance sheet, not older than 6 months
  • Copy of the share certificates

CHF 500


  • Account statement (for online wallet)
  • Token and screenshot (for offline wallet)

CHF 500

Other tangible assets (count)

  • Individual receipts as requested by blueAUDIT GmbH

CHF 400

Other intangible assets (count)

  • Individual receipts as requested by blueAUDIT GmbH

CHF 500

* per category, assessed by blueAUDIT GmbH.

If there are several contributions in kind, blueAUDIT GmbH reserves the right not to take into account those contributions in kind that show a value that is too low in relation to the respective business case.

  • 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!
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.


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.


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 for more than 150 companies
  • Clear and fair costs
  • Audit experts with many years of experience
  • Solid quality assurance thanks to external review