The sole shareholder of a SASU has the right tointegrate goods to its capital, other than money market funds. This type of contribution is called a contribution in kind. Of rules rules govern this type of situation; here are which ones.
The only partner of a SASU peut integrate into its capital property other than sums of money. This contribution is called a contribution in kind. Of principles defined apply in this context; we present them to you.
The only partner of a SASU has the right tointegrate assets into capital of his company, other than money market funds. This type of contribution is called a contribution in kind. Of strict rules are applicable in this case; we detail them for you.
The sole shareholder of a SASU peut add goods to its capital, other than sums of money. This contribution is called a contribution in kind. Of regulations apply in this case; we present them to you here.
The only partner of a SASU has the right tointegrate assets into one's capital, other than money market funds. This type of contribution is known ascontribution in kind. Of precise standards apply in this context; we explain them to you.
Advantages of a contribution in kind in a SASU
Un contribution in kind is a form of investment different from a sum of money and can consist of tangible or intangible elements. This may be movable or immovable property (real estate), computer equipment, furniture, tools, software, trademarks, patents, goodwill, customer files, etc.
In return for his contribution in kind,sole shareholder of the SASU is awarded actions determined by the statutes of the society. These contributions in kind contribute to the formation of the capital of the SASU.
Guarantees offered by the partner of the SASU for its contributions in kind
Contributions in kind provided by the sole partner of the SASU must comply with certain guarantee conditions. These aim to protect the company to enable it to:
- use them as intended (warranty against defaults),
- dispose of it peacefully (guarantee againstexpulsion).
Assessment of contributions by a contribution auditor
A person external to the company and impartial must imperatively examine the amounts that the sole shareholder of the SASU has allocated to each of his contributions in kind. It is the sole shareholder himself who must designate him directly (decision to be recorded in a separate report), or indirectly on request presented to the President of the Commercial Court who will rule by order to proceed with the appointment of the professional.
The Law provides for two cases of exemption. To benefit from it, the sole shareholder must be in one of the following two situations:
- The amount of any contribution in kind shall not exceed thirty thousand euros and the amount of all contributions not subject to assessment shall not exceed half of the share capital;
- The activity was previously carried out on its own (in an EIRL or as a sole proprietorship) and the items contributed appeared in the balance sheet for the previous financial year.
Once again, it is the sole partner who makes the decision not to have recourse to the contributions auditor. If he is freed from it or if he retains a value different from that recommended by the accounting professional, he retains responsibility for the value he has attributed to his contributions in kind for 5 years. Moreover, if he overestimates them, he commits a criminal offence.
Release of contributions in kind in a SASU
The laws require fully unlock in-kind contributions as soon as the EURL was set up, unlike the cash contributions in SASU which can be partially released. The company will then be able to use these assets once it is registered in the trade and companies register. In the meantime, the sole shareholder must keep the assets and ensure their proper functioning.
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