Payment of the capital contribution of a company limited by shares in a cryptocurrency

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 the Croatian practice there have been no registered cases of such attempts. Therefore the paper 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.