Atlas · Corporations
Valuation of assets for share capital requires 3 experts or a specialized company
AnswerThe valuation of assets intended for the formation of share capital must be performed by 3 (three) experts or by a specialized company, appointed in the general meeting of subscribers.
Reviewed on 2026-10-02 · next review 2027-04-02
Data
| Who | Criterion | Consequence | Source | Data date |
|---|---|---|---|---|
| Experts or company | Valuation of assets for share capital | Requirement of 3 experts or a specialized company | Law 6.404/1976, art. 8 | 15/12/1976 |
Data consulted on 02/10/2026.
Basis
- Law No. 6.404/1976, compiled (Planalto, in Portuguese): Article 8 establishes the requirement of 3 experts or a specialized company for the valuation of assets that form the share capital, detailing the requirements of the report and the responsibility of the evaluators.
How it applies
The valuation is a requirement for the payment of share capital through assets. The professionals (experts or a specialized company) are appointed in the general meeting of subscribers. The report must be substantiated, indicate valuation criteria and comparison elements, and the presence of the evaluators at the meeting is mandatory to provide clarifications. If the valuation is not approved by the meeting or the subscriber does not accept it, the company's incorporation project becomes void. Assets cannot be incorporated at a value higher than that attributed by the subscriber themselves.
Limits
- This sheet specifically addresses the formation of share capital in corporations (sociedades por ações), pursuant to Law 6.404/1976.
- The civil liability of evaluators and subscribers for negligence or intentional misconduct in the valuation is provided for, with a 1-year statute of limitations for civil damages actions starting from the publication of the minutes approving the report (art. 287).
- Subsequent amendments to the provided legal text must be verified in the official source (Planalto).