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

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  • Henselmann, Klaus
  • Schrenker, Claudia
  • Schneider, Sebastian

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.

Suggested Citation

  • Henselmann, Klaus & Schrenker, Claudia & Schneider, Sebastian, 2010. "Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich," Working Papers in Accounting Valuation Auditing 2010-3, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
    • Handle: RePEc:zbw:fauacc:20103
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    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;
    All these keywords.

    JEL classification:

    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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