🇩🇪Germany

GoBD-Verstöße bei Kapitalruf- und Verteilungswasserfall-Berechnungen

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Definition

In VC/PE-Fonds mit typischen Personengesellschaften erfordern Kapital calls und Waterfall-Verteilungen präzise Nachverfolgung von Ein- und Auszahlungen. Fehlende digitale Audit-Trails verursachen GoBD-Verstöße bei Betriebsprüfungen.

Key Findings

  • Financial Impact: €10.000–€50.000 pro Prüfungsfall (typische Nachzahlungen/Nachweise) + 20–40 Stunden/Monat manuelle Nachverfolgung
  • Frequency: Jährlich bei Finanzamtsprüfungen (Betriebsprüfung)
  • Root Cause: Manuelle Berechnungen ohne DATEV-Integration und automatisierte Nachverfolgung

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Venture Capital and Private Equity Principals.

Affected Stakeholders

CFO, Fund Administrator, Steuerberater

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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

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