All company accounts must be opened in the name of the company and therefore belong to it, as foreseen in the shareholders agreement. Always use and favor company email addresses (as opposed to your personal email).
However, if the company is incorporated late, the source code and any other filed intellectual property rights must be brought into the company by specific contract.
The documents proposed by madeinlaw.com provide for their automatic transfer with the incorporation of the company on the good faith of the partners, but this remains a moral commitment, interpreted very strictly by the judges. Foresee a contract to transfer intellectual rights as soon as the company is constituted - the longer you wait, the more the risk of dispute is possible.
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