According to the law, all kinds of contributions are divided into shares of the same nominal value. However, only one type of contribution can correspond to each shareholder. The partners can choose a company that consists of capital contributions or a company with predominant personal contributions, such as employee contributions and undertaking responsibility for the debts of the company. In any case, in an IKE there must be at least one shareholding which represents the capital contribution. The transfer of shares can take place throughout the founder’s lifetime or by an act of last will. However, a partner with non-capital contributions and/ or guarantees may not transfer these shares unless they are first purchased by the shareholder.