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PAYMENT OF THE CAPITAL CONTRIBUTION OF A COMPANY LIMITED BY SHARES IN A CRYPTOCURRENCY

Rino Siffert
Siniša Petrović
Tomislav Jakšić

Sažetak

The paper examines whether cryptocurrencies, such as Bitcoin, may be contributed to the share capital of a company limited by shares. The issue is discussed from the point of view of Swiss and Croatian law. In Switzerland, it is an already established practice that cryptocurrencies are accepted as a contribution in kind. On the other hand, in Croatian practice, there have been no registered cases of such attempts. The paper therefore analyses whether such contributions would even be possible under the current regulatory framework and, irrespective of the answer, if some legislative changes would be necessary and/or beneficial.

Ključne riječi

cryptocurrencies, company incorporation, share capital contribution, contribution valuation and audit

Hrčak ID:

240719

URI

https://hrcak.srce.hr/240719

Datum izdavanja:

8.7.2020.

Posjeta: 1.689 *