Apportegendom i form av arbete och tjänst? : Ur ett borgenärs- och värderingsperspektiv

The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies’ advancement. Consequently the question is therefore whether or not changes can be made with consideration to the creditors and to the current legal foundation. It is my opinion that some changes can be made if de development of valuation methods continue to progress and if the regulations regarding labor would open up to more detailed agreements between employers and employees. If such steps were to be taken the possibility of payment with work and services would increase, however the cost of developing those improvements is today in my opinion not defensible and therefore intellectual capital continues to fall between the Swedish regulations.