Steuerliche Nachversteuerung durch Bewertungsstreitigkeiten
Definition
Tax authorities reject simplified methods for lower valuations in inheritances, forcing full appraisals and potential back taxes; indicative valuations used to justify lower values to Finanzamt.
Key Findings
- Financial Impact: €20,000+ in Nachversteuerung and fees per case; 9% excess profit cap in Stuttgart method limits deductions
- Frequency: During Betriebsprüfung or Erbschaftsteuer declarations
- Root Cause: Non-compliance with IDW S1 leading to unobjectified values unacceptable to tax authorities
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Holding Companies.
Affected Stakeholders
Steuerberater, Wirtschaftsprüfer, Gesellschafter
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
Bewertungsfehler bei IDW S1-Anwendung
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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