Our services in the context of tax valuations include relocation of functions, transfer prices, succession (inheritance and donations), exit taxation, as well as support in litigation matters.
Relocation of functions
According to tax regulations, relocation of functions requires extensive valuation work. We prepare IDW S 1 expert opinion reports and value individual functions or intangible assets.
Group internal transfers of services or intangible assets have to comply with the arm’s
length principle. For the transfer of intangible assets (e.g. trademarks), we
derive appropriate licensing fees and prepare expert opinions.
Inheritance / donation
Inheritances or donations of company shares or intangible assets can be subject of taxation. We value, for example, in the case of succession planning or inheritance and prepare expert opinions.
In the context of the German exit taxation system, hidden reserves in company shares are taxed under certain circumstances. We calculate the fair market value of the shares and prepare the required documentation.
Tax audits can cause discordance in the perception between taxpayers and fiscal authorities. We provide support in cases of litigious valuation issues with regard to company value, share value, value of intangible assets and licensing fees.