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In the simplified German capitalized earnings method as per Sections 199 ff. BewG (Tax Valuation Act), the determination of the tax basis for inheritance and gift tax purposes have priority. It is based on a past oriented valuation method, which is mandatory for unlisted corporations as well as for sole proprietorships, partnerships and independent professionals. […]
There are many occasions for getting company valuations done. These can be differentiated based on whether they are transaction specific or non-transaction specific. The most common cases we handle company valuations at Benefitax are for the acquisition of a company or for a tax return (e.g. in case of a gift or inheritance). Transaction specific […]
Tax Consulting Company, Public Audit Company
Hanauer Landstr. 148a
60314 Frankfurt am Main
Germany