Audit of capital contribution and capital report

Qualitative and fast testing without back and forth!

Your Advantages

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

Capital contribution at

400 Fr.

Cost per Hour

215 Fr.

Limited Audit from

1290 Fr.

Legal Form Change for

1290 Fr.

blueAUDIT - Audit 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 the traditional auditing, where you get extra costs and working hours, you will get in our website a clear estimate!

blueAUDIT GmbH is a licensed "audit expert" firm

As a licensed audit expert of the audit supervisory authority (RAB), blueAUDIT is allowed to conduct 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 quality of our work is checked by an external inspection according to 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

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

  3. 3

    We carry out the test within 2 days. You will be contacted if necessary.

  4. 4
    Delivery Report

    The report is delivered 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


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

CHF 400


  • 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


  • 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

Accounting ability / ability to be activated

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 takeover of property and property acquisition serve as a liability sub-start for the creditors. As such, they must be usable. The following values can be used and are accordingly suitable for a contribution in kind and takeover of goods:

  • 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 real rights (e.g. building rights, mining rights and source rights)

No values can be entered as contributions in kind or as acquisitions in kind that do not meet the requirements above. The following examples can be given:

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

Legal basis of the qualified foundation

Foundation report and qualified foundation

In contrast to cash payment, there is a valuation risk when payment is made in kind. In order to protect creditors, a formation report must be prepared in the case of acquisitions in kind and in the case of offsetting liberalisation.

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

The auditor checks the completeness, accuracy and clarity as well as the appropriateness of the assessment of the formation 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 registration in the commercial register, the company must be able to dispose of the contributions in kind immediately.

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

  • Auditors for more than 60 companies
  • Clear and fair costs
  • Audit experts with many years of experience
  • Solid quality assurance thanks to external inspection