Capital increase by incorporation of current account

Updated March 29, 2026 - A capital increase by incorporation of a partner's current account consists, in practice, of converting all or part of a debt held on the company into share capital. It is a useful tool for strengthening equity, reassuring certain partners or rebalancing the financial structure. But this operation is not limited to writing.

It may be relevant for:

• ▸strengthen equity;
• ▸reduce the weight of a debt owed to the partner;
• ▸support a recapitalization;
• ▸prepare a financing round or a banking relationship.

To complete, see Associate current account: taxation and optimization, Loss of more than half of the share capital and Taxation and business taxes.

The current account must be clear and justifiable

The partner's debt must be certain, liquid and correctly documented in the accounts.

Corporate formalism must be respected

The capital increase requires a corporate decision, supporting documents and the corresponding modification formalities.

Tax and registration consequences must be read in advance

Impots.gouv.fr reminds that capital increases obey registration rules and fixed costs depending on the case. The act must therefore be treated with rigor.

• ▸convert a poorly reconciled current account;
• ▸not verifying the proof of the claim;
• ▸forget the impacts on the distribution of capital;
• ▸process the operation without articulation with other cash flow needs.

Hayot Expertise Advice: a successful current account incorporation is not just a regularization. It is a structural decision that must be aligned with your capital and governance objectives.

We help you document the claim, prepare the transaction and coordinate the legal, accounting and tax impacts.

Quick link: Structuring your capital increase

In 2026, the incorporation of current accounts can be a good lever for recapitalization, provided that the proof of debt, the formalism and the overall impact on society are correctly addressed.

Contact: Do you want to secure a capital increase before the meeting? Our firm can review your file, your paperwork and your formalities before filing. Make an appointment with Hayot Expertise

(Official sources: Entreprendre.Service-Public.fr - capital increase, partner current account, impots.gouv.fr - capital increase)