Valuation of the business presented as a share of the capital of the company in Algerian legislation

Abstract

The Algerian legislator seeks to regulate the actions engaged on the goodwill and to frame them according to the special legal rules of the commercial law and other general rules mentioned in the civil law, because of its great importance at the legal and economic levels, and the contract for the supply of goodwill is considered as a share (in kind) of the capital of the company from Among the most important legal behaviors that can respond to the latter, and taking into account the requirement of the article 544 of the Commercial Code to assess the share in kind presented in the capital of the company.

This study therefore aims to define the process of valuation of the goodwill presented as a share in the capital of the company and the manner in which it is conducted together with a Legal rules that govern and regulate this process.