Valuations for tax reasons, to regulate inheritances and successions and for family law settlements The regulations of the German Valuation Act initially apply to tax law valuations in accordance with inheritance and gift-tax law. Under certain circumstances, the simplified gross earnings procedure this regulates can deliver too-high results due to the fixed capitalisation factors. Consequently, it can be advantageous for you as the client to commission a business valuation as per IDW S 1, for example, to provide a basis for agreements with the tax office.
When calculating internal group transfer pricing, particularly for deliveries or services provided across borders, business valuation methods and procedures are also used.
Put generally, when making tax arrangements business valuations or the effects of arrangement variants on business valuations are often relevant as the basis for decisions.
Court expert opinions or arbitration reports can provide a basis for e.g. assessing an equal distribution of profits in family law disputes.