{"id":4319,"date":"2021-06-13T13:49:16","date_gmt":"2021-06-13T11:49:16","guid":{"rendered":"https:\/\/www.sv-merker.de\/industrial-valuations\/bewertung-anlagevermoegen\/"},"modified":"2022-01-10T14:43:46","modified_gmt":"2022-01-10T13:43:46","slug":"valuation-tax-purposes","status":"publish","type":"page","link":"https:\/\/www.sv-merker.de\/en\/industrial-valuations\/valuation-tax-purposes\/","title":{"rendered":"Valuation for Tax Purposes"},"content":{"rendered":"
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VALUATION OF FIXED ASSETS FOR TAX PURPOSES<\/h2>\n

A valuation of fixed assets “for the taxman” can become necessary for many reasons: In the case of business successions such as inheritances or gifts, in the case of withdrawals and contributions or when, for example, machinery and equipment are transferred within a group.<\/p>\n<\/div><\/section><\/div>

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WHEN IS A VALUATION OF LONG TERM ASSETS NECESSARY FOR TAX PURPOSES?<\/h1>\n

WHEN THE “NEUTRAL THIRD PARTY” IS MISSING<\/h2>\n

When you sell a machine to another company, things are usually simple: the valuation of the fixed assets – i.e. the machine – is based on the buyer’s willingness to pay.<\/p>\n

The buyer, (i.e. the third party – as the saying goes) pays you a purchase price that usually corresponds to the market value. The market value is generally assumed to be objective, because with the third party – i.e. our buyer – we have an independent authority that confirms the value with your purchase or the purchase price.<\/p>\n

So if tax-relevant transactions are triggered with the sale (because you have made a profit, for example), the tax office simply falls back on the purchase price.<\/p>\n

It becomes difficult when machinery and business assets are transferred without the involvement of a third party who objectifies the valuation of the fixed assets, so to speak (for example, through his willingness to pay). This happens when<\/p>\n