Founding an LLC in Switzerland with a Contribution in Kind (2026)

What does a contribution in kind mean for an LLC?

In a contribution-in-kind founding, the minimum required capital of 20,000 CHF for an LLC is contributed not in cash, but through the transfer of business-relevant assets.

Typical examples:

• vehicles
• machinery
• inventory
• IT equipment
• software
• domain names
• patents
• business transfer of a sole proprietorship

This type of founding is called a qualified founding.
It is more complex than a cash founding — but highly attractive if you already own valuable business assets.

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Requirements for a valid LLC contribution in kind

Assets must be:

• eligible for balance-sheet recognition
  Objective, verifiable market value
• available at the time of founding
• useful or saleable by the company
• transferable
  ➝ No pledges, no leasing, clear ownership

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Asset valuation

The independent auditor distinguishes:

| Type of asset           | Valuation method                  | Example                           |
| ----------------------- | --------------------------------- | --------------------------------- |
| Operationally essential | Purchase price minus depreciation | Inventory, tools                  |
| Non-essential assets    | Liquidation value                 | Vehicles not critical to business |

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Required documents

Mandatory under Swiss Code of Obligations Art. 635 / 635a OR:

• Contribution-in-kind agreement
• Founding report
• Auditor’s confirmation
• Inventory list
• Valuation documents
• Photos & purchase receipts
• Proof of ownership

Asset-specific reference table

| Asset               | Documentation                             | Notes                    |
| ------------------- | ----------------------------------------- | ------------------------ |
| Vehicle             | Eurotax valuation, photos, receipts       | Leasing not allowed      |
| Inventory           | Detailed list, photos, receipts           | Valued at purchase price |
| Software            | Documentation, feature list, test version | Auditor must test        |
| Office furniture    | List, photos, receipts                    | Must be valuable items   |
| Sole proprietorship | Accounts, inventory, debt overview        | Net assets ≥ 20,000 CHF  |

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Special Case — Contributing a Sole Proprietorship

Very common structure.

Example

Assets 100,000 CHF – Liabilities 75,000 CHF → Net assets 25,000 CHF
→ Sufficient for founding an LLC

If the business has negative results → company valuation required

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Benefits of an LLC contribution in kind

• reduces liquidity needs
• perfect for founders with existing assets
• assets like IT or machinery remain in use
• often tax-neutral

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Common mistakes

• software without a usable version
• unrealistic valuation
• no proof of ownership
• leased vehicles included (not permitted)

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Related pages

• Founding with a cash contribution
• Founding a PLC with a contribution in kind
• Founding an LLC with a cash contribution

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Conclusion

A contribution-in-kind founding is ideal for founders with existing business assets.
With Startups.ch, the process becomes fully secure, legally compliant, and smoothly coordinated, including valuation and audit confirmation.

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^{‍Founding an LLC in Switzerland}

^{Founding a PLC in Switzerland}

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