Bewertungsfehler bei IDW S1-Anwendung
Definition
Simplified capitalized earnings method often overvalues companies, necessitating costly full IDW S1 expert opinions, particularly for tax purposes like inheritances where tax authorities challenge lower valuations.
Key Findings
- Financial Impact: €10,000-50,000 per full IDW S1 valuation vs. indicative; high values from simplified method trigger tax disputes
- Frequency: Per transaction (M&A, inheritance, impairment tests)
- Root Cause: Use of approximate methods like simplified capitalized earnings instead of full IDW S1, leading to non-market values
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Holding Companies.
Affected Stakeholders
CFO, Steuerberater, Geschäftsführer
Deep Analysis (Premium)
Financial Impact
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Current Workarounds
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Methodology & Sources
Data collected via OSINT from regulatory filings, industry audits, and verified case studies.
Related Business Risks
Steuerliche Nachversteuerung durch Bewertungsstreitigkeiten
Hohe Kosten für vollständige IDW S1-Gutachten
Manuelle Cash Pool Compliance Kosten
Organshaftung bei Verletzung der Kapitalabflussregeln
Betriebsprüfungen bei Cash Pooling
Fehlende Arm's Length Dokumentation
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