A valuation that cannot be substantiated before the Belastingdienst is not a valuation — it is a position that has not yet been tested.

Valuations

We perform business and asset valuations for tax purposes across a range of contexts: gift and inheritance tax (schenk- en erfbelasting), the issuance or transfer of shares in the context of employee incentive schemes, the assessment of an aanmerkelijk belang for emigration purposes, related-party transactions requiring an arm’s length price, and independent expert valuations for dispute proceedings. Our valuations are technically founded, clearly documented, and prepared to withstand scrutiny from the Belastingdienst, in judicial proceedings, or in the context of a regulatory review.

What we do?

  • Business valuations for gift tax (schenkbelasting) and inheritance tax (erfbelasting) purposes
  • Valuations for share issuance, share transfer, or capital increase
  • Employee incentive scheme valuations: stock options, share appreciation rights (SARs), and STAK certificaten
  • Aanmerkelijk belang valuations for the conserverende aanslag in the context of emigration
  • Benchmarking reports for transfer pricing purposes (arm’s length pricing of IP, services, or financial transactions)
  • Fairness opinions on related-party transactions
  • Expert valuations for dispute proceedings before the Belastingdienst or the tax courts

Who is it for?

  • Shareholders making a gift of shares or transferring shares to family members or a holding structure
  • Companies issuing equity or options to employees under an incentive scheme
  • Individuals emigrating from the Netherlands who hold a significant AB-pakket
  • Groups requiring benchmarked arm’s length values for intercompany transactions in a transfer pricing context
  • Parties in a dispute with the Belastingdienst who require an independently substantiated valuation
CONTACT US

Let's get in touch

At Taxboutiq, we are ready to provide you with the expert advice and personalized support you need to achieve your financial goals. Whether you have a question about our services, need assistance with tax planning, or want to schedule a consultation, our team is here to help. Contact us today!