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Share valuations for tax purposes
The share value is a derived going concern value. This is important if unlisted shares in domestic capital companies (GmbH, AG) are acquired by inheritance or by donation. The shares in joint stock corporations are valued at the price at which they are admitted to the official market, to the regulated market or to the regulated unofficial market. GmbH shares or equities that are not listed on the capital market are valued at the so-called "mean value". The mean value represents the market value. The method applied here is referred to as a share valuation. As part of tax assessments for shares in capital companies (GmbH, AG), we offer the following services:
- Performance of share valuation for the purposes of income tax or inheritance tax
- Creative advice prior to upcoming valuations (e.g. with regards to any plans for gratuitous transfers/gifts)
- Advice relating to inheritance planning
Back to Taxation consultancy
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