Sacheinlagen in das Gesellschaftsvermögen von Personengesellschaften

The value at which contributions in kind should be reported in the commercial balance sheet has always been a controversial issue. This work examines the question of how the agreements on the partner’s capital share affect the balance sheet disclosure. Based on the requirements of the acquisition cost principle, the author examines whether the contribution, depending on the agreement, can also be qualified as a gratuitous transaction. The insights gained into the legal situation under civil law and accounting law form the basis for a final consideration of the interpretation and structure of the contribution agreement. The work takes into account the legal situation both before and after the MoPeG.