Capital increase by converting shareholder current account
How to convert a shareholder current account into share capital in France in 2026: rationale, formalities and tax points.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Capital increase by converting shareholder current account
Updated March 29, 2026 - Converting a shareholder current account into share capital can strengthen equity, but it requires proper documentation, corporate formalities and tax review.
See also shareholder current account tax issues, loss of more than half the share capital and business taxation.
Acces direct : Structure your capital increase properly
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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