Taxation of in-kind contributions: capital gain and registration fees

Contributions in share capital may consist of contributions in cash and in-kind contributions. In the case of in-kind contributions, registration fees may be due, and the contributor may also be taxed on the capital gain he realizes. We offer you a two-part study of the taxation applicable to in-kind contributions: ·  Registration fees on in-kind contributions ·  Taxation of the capital gain realized on the in-kind-contribution