Reviewed three times:
technology, economics, law.

The triple review of the specific plant: technology (quality, components, yield), economics (purchase price, revenues, costs) and law (contracts, permits, operator position). Each seal carries an individual review ID and is uniquely assigned to the reviewed plant.

The investment deduction under section 7g presupposes an actual business investment. Overpriced or technically deficient plants jeopardise both return and tax recognition. An independent review creates the documented fact base, before signing.

Ideally before the purchase contract is concluded, so the findings feed into price and contract design. A review after commissioning is also possible.

Many IAB investors then wish to sell the plant. We prepare the valuation and support the sale process on a technical basis: documentation, value reasoning and buyer Q&A.

We first establish whether the plant exists, is operational and has been valued correctly. On that basis we support either unwinding or continued operation, with court-proof documentation towards the insolvency administrator and the tax office.

Yes, regularly. We provide the technical and economic fact base; the tax assessment remains with the tax advisor. On request we agree scope and documentation directly with the firm.