Capital contributions to a company: distinguishing legal form from actual contribution

Establishing a company requires clearly distinguishing a capital contribution (direct financial commitment) from a current account contribution (loan with variable terms).

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The fact

This fundamental distinction affects the tax structure, rights of shareholders, and accounting classification of each contribution.

Misqualifying an apport can lead to significant tax or accounting consequences for the company and its founders.

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Auto-synthesis from 1 media source · identified on April 22, 2026

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