Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich

Klaus Henselmann, Claudia Schrenker and Sebastian Schneider

No 2010-3, Working Papers in Accounting Valuation Auditing from Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing

Abstract: In January 2009, the law on the reform of the inheritance tax and valuation law (German) came into force. As a result, the valuation of shares in non-listed corporations was fundamentally changed. The paper compares and analyzes different enterprise values through the application of different valuation methods.

Keywords: Unternehmensbewertung; Unternehmenswert; Bewertungsmethoden; Bewertungsverfahren; Ertragswertverfahren; vereinfachtes Ertragswertverfahren; IDW S 1; Börsenwert; Erbschaftsteuer; Schenkungsteuer; Reform; Business Valuation; Enterprise Value; Valuation Methods; Capitalised Earnings Method; Simplified Capitalised Earnings Method; IDW S 1; Stock Exchange Value; Inheritance Tax; Gift Tax; Reform (search for similar items in EconPapers)
JEL-codes: G18 G38 K34 M41 M42 (search for similar items in EconPapers)
Date: 2010
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:fauacc:20103

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