Bilansowe i podatkowe aspekty wniesienia aportu do spółki kapitałowej
Bilansowe i podatkowe aspekty wniesienia aportu do spółki kapitałowej

Summary/Abstract: Under the growing capital market, complex economic structures are becoming more and more common. Entities operating on the market, seeking to achieve their objectives, enter capital-related relationships with other entities, forming capital companies, i.e. limited liability companies and joint-stock companies. The purpose of this article is to analyze the legal conditions of providing non-money contributions, other than an enterprise or an organized part of an enterprise, their record in accounting books and definition for tax purposes. The subject of the study was the capital companies in which shares are held (shares) in exchange for contributions. As a research tool, the analysis of subject literature, legal regulations, and practical examples of providing in-kind contributions were used. The authors focused on the answer to the research questions: who is the in-kind contribution beneficiary for − the investor or the company receiving the contribution, how contributions affect the financial condition of the investor and the recipient of the contribution.

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