Contribution auditor in SAS or SARL
When a contribution auditor is mandatory in a French SAS or SARL, the EUR 30,000 threshold and the five-year liability risk.
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.
Contribution auditor in SAS or SARL
Updated March 2026 - A contribution auditor values in-kind contributions when assets are brought into a French company.
When can you avoid one?
For SAS and SARL, a unanimous decision may waive the auditor only if no individual in-kind contribution exceeds EUR 30,000 and the total unevaluated in-kind contributions do not exceed half of the share capital.
See also SAS capital increase, SARL or SAS and converting a SARL into a SAS.
Need a review of your in-kind contribution?
We can check whether the waiver applies and whether it is actually prudent.
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Conclusion
Even when a waiver exists, the real issue is whether the valuation is defensible over time.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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