Non-monetary deposit can be a right to an asset or anything with a definable monetary value that is given to the corporate entity. A non-monetary deposit can not be in the form of service or labour nor can it be the actions of the founding members during the founding of the corporate entity. When appraising the non-monetary deposit, it must be done with the regular market value in mind.

According to business law §143.3 it is up to the auditor to verify the assessment of value of the non-monetary deposit and its accordance to the conditions as set in § 142 of the business law. An assessment by the auditor is required when the share capital of the business is at least 25 000 € and the non-monetary deposit makes up more than 1/10 of that or when all non-monetary deposits make up more than 50% of the share capital. Read more ->