Contribution auditor report, at a fixed price
You are contributing something other than cash to a French company: an asset, a business as a going concern, the shares of your operating company, a business division. The contribution auditor assesses the value of each contribution. The report protects shareholders, reassures the bank and supports the value adopted with the tax authorities.
Choose your transaction
Contribution in kind: asset, equipment, vehicle, property
Incorporation or share capital increase by contribution of one or more assets.
L.225-147, L.223-9Contribution of a business (fonds de commerce)
Customers, lease rights, trade name, equipment and stock contributed to a company.
L.225-147; Art. 809 CGIContribution of shares to a holding company
The shares of your company are contributed to a holding company you control, often ahead of a sale (Art. 150-0 B ter French General Tax Code).
L.225-147; 150-0 B ter CGIPartial asset contribution (apport partiel d'actif)
A company contributes a complete, self-standing business division to another company.
L.236-27, L.236-10Is a report required in your case?
Report required
- Any share capital increase by contribution in kind in an SAS or SA: no exemption is possible.
- Incorporation of an SA with a contribution in kind.
- Incorporation of an SARL or SAS where one contribution exceeds €30,000 or unvalued contributions exceed half the share capital.
- Partial asset contribution under the demerger regime, unless an exemption applies.
No report to order
- Incorporation of an SARL or SAS where each contribution is worth €30,000 or less, their total does not exceed half the share capital and the shareholders so decide unanimously. They then remain jointly liable for the value for five years.
- Share capital increase in cash.
- Partial asset contribution to a new company formed with no other contribution, or under the simplified regime (wholly owned subsidiary).
Not sure? The three-click report finder will tell you, or describe your transaction: we check it free of charge.
What the contribution auditor does
The auditor assesses, under their own responsibility, the value of contributions in kind and any special benefits. They check that the value agreed by the parties is not overstated in light of recognised methods (comparables, earnings, revalued net assets, cash flows) and that the consideration for the contribution matches it. The report describes each contribution, the methods used and the work performed, and concludes on the value.
We do not redo your valuation: we examine the one proposed by your adviser, accountant or valuer, test it and flag early any gap that could block the transaction.
Contribution of shares to a holding company: the tax point
The deferral of tax on the contribution gain (Art. 150-0 B ter of the French General Tax Code) was tightened by the 2026 Finance Act. For disposals made by the holding company since 21 February 2026, at least 70% of the sale price must be reinvested within three years, and the reinvested assets must be held for five years. A contribution value well documented by the contribution auditor limits the risk of challenge by the tax authorities. Read the full guide or the page on contributing shares to a holding before a sale.
Who appoints the auditor
On incorporation, the future shareholders appoint the auditor unanimously, or failing that the president of the commercial court. For a share capital increase, the appointment follows the procedure specific to the company's legal form; we set it out in the quote, with a template decision or petition for your lawyer. The contribution auditor is a registered statutory auditor or a court-registered expert, independent of the company.
How the engagement runs
- Written quote within 24 working hours
Fixed price, timing, and the appointment procedure for your legal form. - Engagement letter and payment
Online signature, card or bank transfer. - Upload of documents
Proof of ownership, proposed valuation, accounts of the company whose shares are contributed. - Review of the value
Review of the methods, discussion with the valuer or accountant. - Signed report
Attached to the articles of association, or kept at the registered office and filed with the registry. - Meeting and formalities
Approval of the contribution, amendment of the articles, INPI one-stop portal.
Statutory timeline
| Step | Deadline | Legal basis |
|---|---|---|
| Appointment of the contribution auditor | Before the engagement | L.223-9, L.225-8, L.225-147 |
| Report kept at the registered office | At least 8 days before the meeting | R.225-136 |
| Report filed with the registry | At least 8 days before the meeting | R.225-136 |
| Partial asset contribution: reports available | At least 30 days before the meeting | R.236-1 et seq. |
| Meeting, approval of the contribution | Day D | — |
| Registration of the deed, formalities | Within the month | INPI one-stop portal |
Your timeline, counted back from the meeting date
Deadlines calculated instantly, statutory notice periods included.
Working days, excluding public holidays. Lead times run from receipt of a complete file. Based on the French Commercial Code; your articles of association may provide for longer notice periods.
Documents to provide
- Draft articles of association or draft minutes of the share capital increase
- Contribution agreement or draft (for a business or business division)
- Proof of ownership (title deed, invoice, deed, vehicle registration)
- Valuation adopted and supporting calculations
- Accounts for the last three financial years of the company whose shares are contributed
- Commercial lease and staff list for a business as a going concern
The final list, tailored to your file, is set out in the quote.
What the price includes
Included
- Contribution auditor report and, where relevant, report on special benefits
- Template appointment decision or petition
- Liaison with your lawyer, accountant or valuer
- Signed PDF, and a paper copy on request
Not included
- Valuation of the business itself (the auditor tests the proposed value)
- Drafting of the contribution agreement, articles and minutes
- Formalities, registration and legal notice
Frequently asked questions
Is a contribution auditor mandatory?
It is mandatory for any share capital increase by contribution in kind in an SAS or SA, and for any incorporation of an SA with a contribution in kind. On incorporating an SARL or SAS, the shareholders may unanimously waive it if each contribution is worth €30,000 or less and the total does not exceed half the share capital.
Can my accountant act as contribution auditor?
No. The contribution auditor must be independent of the company and of the contributors. A professional who keeps or has kept the company's books cannot take on this engagement.
How long does a contribution of shares to a holding company take?
Allow 5 working days after receiving a complete file, then 8 days of availability before the meeting. Ordering three weeks before the target date leaves a comfortable margin.
How much does a contribution auditor cost?
With us, from €550 excl. VAT for all types of contribution. The simulator shows your fixed price before you order; the quote confirms it in writing within 24 working hours.
What if the auditor disagrees with the value?
The auditor says so in the report and the shareholders may adopt a different value, but they are then liable for it. In practice, we flag any gap as soon as we review the file so that the value can be adjusted before the meeting.
Further reading
- Contribution auditor: when is one required, and when can you do without?
- Contributing shares to a holding company: 150-0 B ter deferral and the contribution auditor in 2026
- Contributing a business as a going concern to a company: valuation, procedure and key points
- Partial asset contribution: demerger regime, auditors and timeline
Is your general meeting coming up? Describe your transaction.
Type of transaction, legal form of the company, amount, date of the general meeting: that is all we need. You receive a fixed price, a lead time and the exact list of documents within 24 working hours.