Valuations for Tax Purposes

A reliable valuation is essential in many tax-related situations. Whether you are dealing with business succession, corporate restructurings, management participation plans or international transactions, a well-supported tax valuation helps establish your tax position and provides a solid basis for discussions with the tax authorities.

RSM's Registered Valuators combine valuation expertise with in-depth tax knowledge. As a result, our valuations are aligned with both applicable tax legislation and market practice.

What is a tax valuation?

A tax valuation determines the fair market value (FMV) of a business or asset. This is the price that would be agreed between well-informed, independent parties acting under normal market conditions.

When reviewing a valuation, the tax authorities place particular emphasis on the future earning capacity of a business. A carefully prepared valuation report helps support your tax position and reduces the risk of future discussions.

When is a tax valuation required?

Tax valuations are commonly required in situations such as:

• corporate restructurings and internal transfers;
• business succession and estate planning;
• inheritance and gift tax;
• management and employee participation plans;
• transfer pricing and intellectual property transactions;
• cross-border relocations;
• Box 3 valuations and step-up events.

In each of these situations, fair market value forms the basis of the valuation.

Our approach

Every tax valuation starts with an assessment of your specific circumstances. We focus on the future earning capacity of the business and determine which valuation methodology is most appropriate.

In many cases, the Discounted Cash Flow (DCF) method forms the basis of our valuation, supported by market analyses and valuation multiples where appropriate.

You receive a clear and well-supported valuation report that is aligned with the expectations of the tax authorities.

How RSM supports you

Our Registered Valuators assist with:

• tax valuations based on fair market value;
• discussions with the tax authorities;
• second opinions and valuation reviews;
• financial models and scenario analyses;
• support in tax disputes.

Our approach is practical and focused on providing valuation reports that can be used directly for tax purposes.

Why choose RSM?

Our Registered Valuators work closely with tax specialists, ensuring that our valuations are aligned with both tax legislation and practical application.

We combine:

• reports prepared in line with the expectations of the Dutch Tax Authorities' Business Valuation Team (BVT);
• extensive experience with private equity, participation plans and international structures;
• in-depth expertise in valuation methodologies, including DCF.

Need a tax valuation?

Would you like to know more about valuations for tax purposes or discuss a specific valuation issue? Our Registered Valuators are happy to assist.