The partners of a SARL can contribute to their capital intangible non-financial values, such as skills, knowledge or services: this is called a contribution to industry. The legislation regulates these contributions and defines the rules that the partners must respect.
Unlike cash contributions and contributions in kind, contribution to industry does not match the injection:
Concretely, when a partner makes a contribution in industry, he makes available to the beneficiary SARL his services, Its special knowledge or his job.
Contribution in industry does not never part of the share capital of a SARL. However, the supplying associate of contribution in industry receives social actions allowing him to distribute the profits and also to take part in decision-making. These social actions are inalienable et non-transferable. When the partner is no longer able to provide the services promised, the contribution becomes null and void. It then ceases to exist.
Partners must evaluate industry contributions. This can be difficult because it is complicated to estimate a contribution without materiality. In this case, they can use comparison methods by analogy. To evaluate a contribution or a benefit, the associates can get quotes from various outside companies to determine a cost goal.
The statutes of the LLC must specify the criteria according to which the allocation of shares related to industrial contributions takes place. In the absence of such contributions, these are considered nil. The articles of association must therefore specify:
The , who make contributions in industry are subject to several responsibilities. In particular, they must:
