I live in the U.S. Suppose that I create a company with a deposit of $10,000 and want to bring in a cofounder for an equity stake of 15% in this company. I have personal assets like computer code, patents, and equipment developed or obtained before founding the company and worth $90,000 in the context of the company. If I give these to the company before I bring the cofounder on board, then the cofounder must pay income tax on $15,000. If, however, I hire the cofounder before these are merged into company assets, and then simply give them to the company as a "gift" (without compensation in stock), then the cofounder pays income tax on only $1500 while everything else remains equal.
The question is whether I am able to take the second approach under any conditions, and if so, what these conditions are. Is there a dependence, for example, on the numbers above, or on the state in which all this takes place?