Taxation of inflation-related value growth

IVC has provided its expert opinion on Taxation of Inflation-related Value Growth for Objectified Business Valuation Purposes (german „Besteuerung der inflationsbedingten Wertsteigerungen bei der Ermittlung objektivierter Unternehmenswerte“) for the appraisal proceeding HOMAG, Sky and Dyckerhoff. While some authors recommend this kind of taxation in the Auditors Manual (german “WP Handbuch”) Edition on Business Valuation and Transaction Advisory, the District Court of Munich explicitly rejected such taxation within the appraisal proceeding Sky. IVC provided its comprehensive stance on it as a neutral expert.

Contact person: Lars Franken