I would like to seek advice on the valuation of copyrights to software contributed in kind to a limited liability company. What valuation method can be used in this case? Does the valuation have to be carried out by some external body?

The valuation does not have to be carried out by anyone other than the company's investors. The value should be accepted by the company's management, which is responsible for the reality of its assets. Remember that the value of the contribution (as an amount reported to the Court Register) must meet the market value standard. With tax depreciation, the risk of tax officials undermining the valuation increases. Thus, accepting a certain amount as a contribution in kind is also a political decision, not only an economic one, sometimes involving a serious risk.

The question about the valuation method is quite general, and it is difficult to answer it due to the unknown nature of this software and the scope of its current and potential use. The availability of information determines selecting the appropriate valuation method (e.g. on transactions related to comparable copyrights concluded on the market recently, etc.).

Unfortunately, I can only answer this generally quite generally.