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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)

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.