steuerlicher Teilwert

18:48 Oct 17, 2018
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Accounting Manual
German term or phrase: steuerlicher Teilwert
"Die Definition des beizulegenden Werts entspricht der Definition des steuerlichen Teilwerts." Partial value? Current value? Allowable value? Can anybody help? It would be much appreciated. Thank you in advance.
Marc Svetov
United States
Local time: 21:27

Summary of answers provided
4(current)/allocable tax value (Teilwert)
Ted Wozniak
3going concern value
Michael Martin, MA



9 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
going concern value

I think..

Michael Martin, MA
United States
Local time: 22:27
Works in field
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 43
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
(current)/allocable tax value (Teilwert)

And even that is not great as it doesn't really tell an uninformed reader what Teilwert actually means in German/Austrian tax law.

Teilwert is "the amount that an owner of a business would allocate to an individual asset when determining the total purchase price (fair value) of the business" (under the going concern assumption).

If the author uses Teilwert in the strict sense, then an explanation is the only possible "translation". If the author is using the term loosely, as may be the case here, that current or allocable tax value is ok. And I would ALWAYS include the German term on first reference.

The main point is that the term refers strictly to a tax concept and has no meaning outside of a tax context, e.g., in a valuation for purchase price allocation purposes.

Going concern value is not accurate as that refers to the entity as a whole, not to a valuation of individual assets.
Ted Wozniak
United States
Local time: 21:27
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Native speaker of: Native in EnglishEnglish
PRO pts in category: 118
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