Founding a PLC in Switzerland with a Contribution in Kind – The Complete Guide 2025

What is a contribution in kind for a PLC?

The required 100,000 CHF in capital for a PLC may be contributed partially or fully through assets — instead of cash.

Particularly attractive for:

• IT and software companies
• real-estate companies
• business transfers of sole proprietorships
• start-ups with valuable intellectual property

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Auditor valuation

| Type                      | Method                        | Notes                                 |
| ------------------------- | ----------------------------- | ------------------------------------- |
| Essential business assets | Purchase price − depreciation | e.g., machinery                       |
| Non-essential assets      | Liquidation value             | e.g., vehicles not used in operations |

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Required documentation for PLC contribution in kind

• Contribution-in-kind agreement
• Founding report
• Auditor’s confirmation
• Valuation files
• Photos & inventory
• Ownership documents
• Articles of association including contribution-in-kind clause
• Public notarisation (mandatory for PLCs)

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Examples of assets suitable for PLCs

| Asset               | Required documents                | Notes                           |
| ------------------- | --------------------------------- | ------------------------------- |
| Software            | Development logs, test version    | Auditor tests                   |
| Patents             | Registration + valuation          | Must show utilisable protection |
| Real estate         | Appraisal + land registry extract | Higher complexity               |
| Sole proprietorship | Accounts, inventory, liabilities  | Very common method              |

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Special case: Contributing a sole proprietorship to a PLC

Net asset value must reach 100,000 CHF.
If current profits are weak → forward-looking valuation required

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Benefits of a PLC contribution in kind

• liquidity preserved
• ideal for businesses with high-value IP
• attractive for start-ups & investors
• often tax-neutral
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^{Founding a PLC: pros and cons}

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Common mistakes

• unclear or inflated valuation
• software without required documentation
• non-transferable rights included
• missing photos and receipts

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Related pages

• Founding with a cash contribution
• Founding an LLC with a contribution in kind
• Founding a PLC with a cash contribution
• Compare Swiss legal structures

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Conclusion

A contribution-in-kind founding is the ideal solution when valuable assets or an entire business already exist.
With Startups.ch, the process is:

• compliant with Swiss regulations
• efficient
• fully supported — from contract to auditor approval

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^{Founding an LLC in Switzerland}

^{Founding a PLC in Switzerland}

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