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IDW S1 vs. simplified capitalized earnings method: the taxpayer alone has the right to choose

Original: “IDW S1 vs. vereinfachtes Ertragswertverfahren: das Wahlrecht steht allein dem Steuerpflichtigen zu”

Various valuation methods are available to taxpayers for the valuation of company shares. The BFH has now decided that the simplified capitalized earnings value method does not take precedence over other methods based on capitalized earnings value.

in: Handelsblatt online, Steuerboard, August 03, 2021
Authors: Caroline Ruschen
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