This article is discussing the accounting and tax aspects related to share capital increases through contributions in kind. These considerations derive from the asset evaluation, based on a proper estimation of the contribution, and from the establishment of the capital increase issue price (and of any surcharge). These are substantially two different evaluations that give rise to the accounting effects of the operation, both for the contributor and for the entity receiving a contribution.

For further information, please contact Giulio Tedeschi and/or Desiree Volpi.