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Minimum value rule and group valuation

The deterioration of the inheritance-tax related alleviation regulations to be expected through a decision of the German Federal Constitutional Court has motivated several medium-sized companies to implement planned order of succession. In this connection, the company to be transferred must be assessed for tax purposes. …

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Base interest rate, spot rates and forward rates – the secure interest rate in the company assessment

Distributions and withdrawals from companies are not secure. The calculation interest rate at which these amounts paid out to the shareholders are discounted must demonstrate the same dimension of insecurity as the company to be assessed as per the condition of risk equivalence and thus …

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What data is processed in a company assessment?

A frequently asked question in practice is: In which assessment processes is which data processed? At the core, the question is based on whether certain processes process past data and other processes plan data. The answer is often provided based on which the earnings values …

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