- Accounting - Management - Finance
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10 minutes - 10 hour(s)
Deposit of share capital
Scope of application
Creation of a commercial company.
Description
The share capital corresponds to the original value of the goods or values (sums of money, shares or shares of other companies, buildings, business assets, brands, patents for example) made available to a company in training by its partners or founding shareholders.
The deposit of share capital must be made during the constitution of a company by any person acting on behalf of the company and having received the funds from the contributions in cash (sum of money) of the creditors of the company (shareholder or associate).
The deposit consists of the remittance of a sum of money to a blocked account with a bank, a notary or the Caisse des Dépôts et de Consignations, which must then provide a certificate of deposit of capital.
The deposit of share capital must be made during the constitution of a company by any person acting on behalf of the company and having received the funds from the contributions in cash (sum of money) of the creditors of the company (shareholder or associate).
The deposit consists of the remittance of a sum of money to a blocked account with a bank, a notary or the Caisse des Dépôts et de Consignations, which must then provide a certificate of deposit of capital.
When the partners contribute assets other than money to the company's capital (contributions in kind: building, business assets in particular), the creation of the company requires the involvement of a contribution auditor, whose role is to evaluate the assets contributed to the capital of the company.
In a SASU or EURL, the individual entrepreneur no longer has to resort to a contribution auditor when the latter provides elements appearing in the balance sheet for his last financial year:
- to a EURL of which he is the sole shareholder,
- to a SASU of which he is the sole shareholder.
- no contribution in kind exceeds € 30,000
- and if the total value of the contributions in kind does not exceed half of the share capital.
Authority
Commercial court
Direction générale des finances publiques (DGFiP)
Responsible(s)
Creator of Company
Founding partner(s)
