Shareholders can make capital contributions based on intellectual property rights. However, intellectual property rights are non-monetary properties. Therefore, when using intellectual property rights to make investment, the intellectual property rights must be evaluated and valued, the property must be verified, and the valuation must not be overestimated or underestimated.
Legal Basis
Article 27 of the "Company Law"
Shareholders can contribute capital in currency, or in kind, intellectual property, land use rights, etc. Non-monetary property that can be valued in currency and transferred in accordance with the law can be used as capital contribution; however, properties that cannot be used as capital contribution according to laws and administrative regulations are excepted.
Non-monetary property used as capital contribution shall be evaluated and verified, and the property shall not be overvalued or undervalued. If laws and administrative regulations have provisions on valuation and valuation, those provisions shall prevail.