Contribution in Kind with Intangible Assets and Goodwill - Interpreting Corporation Law with International Financial Reporting Standard Principles (Die Sacheinlagefähigkeit von immateriellem Anlagevermögen und Goodwill Im Lichte der internationalen Rechnungslegung)

Schweizerische Zeitschrift für Gesellschafts- und Kapitalmarktrecht sowie Umstrukturierungen, Vol. 3, pp. 50-60, 2008

11 Pages Posted: 23 Mar 2011

See all articles by Lukas Mueller

Lukas Mueller

University of St. Gallen; University of Zurich - Rechtswissenschaftliches Institut (School of Law)

Date Written: March 1, 2008

Abstract

Until recently, it was unclear whether goodwill or intangible assets are a possible consideration for newly issued stocks according to Swiss Joint Stock Corporations Law. This is especially problematic because Swiss Corporations law has a nominal capital approach under which it is generally prohibited to issue shares with less consideration than the shares’ nominal value. This article identifies possible cases in which it is permissible to accept goodwill or intangible assets as a consideration. The analysis in this paper follows an approach under which the rules of the International Financial Reporting Standards are analogously applied to Swiss Corporations Law as far as it is useful and meaningful in Swiss law.

Note: Downloadable document is in German.

Keywords: Issuing Capital, Corporations Law, Stock Corporations, Accounting, Goodwill, Intangible Assets, Intellectual Property Rights, International Accotunging, IFRS

JEL Classification: Q34, K22, M41

Suggested Citation

Mueller, Lukas, Contribution in Kind with Intangible Assets and Goodwill - Interpreting Corporation Law with International Financial Reporting Standard Principles (Die Sacheinlagefähigkeit von immateriellem Anlagevermögen und Goodwill Im Lichte der internationalen Rechnungslegung) (March 1, 2008). Schweizerische Zeitschrift für Gesellschafts- und Kapitalmarktrecht sowie Umstrukturierungen, Vol. 3, pp. 50-60, 2008. Available at SSRN: https://ssrn.com/abstract=1782230

Lukas Mueller (Contact Author)

University of St. Gallen ( email )

Varnbüelstrasse 19
St. Gallen, 9000
Switzerland

HOME PAGE: http://www.alexandria.unisg.ch/persons/Lukas_Mueller3

University of Zurich - Rechtswissenschaftliches Institut (School of Law) ( email )

Ramistrasse 74
CH-8001 Zurich
Switzerland

HOME PAGE: http://www.lexwiki.ch/author/lukas-mueller/

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