Veräußerungserlös

Veräußerungserlös, a German term, translates to proceeds of sale or realization proceeds. It represents the revenue generated from the sale of an asset. This can apply to various types of assets, including real estate, stocks, bonds, businesses, or any other item of value. The Veräußerungserlös is the gross amount received before any costs or expenses associated with the sale are deducted.

In a business context, Veräußerungserlös is a key figure when a company sells off a division, a subsidiary, or a specific asset. It forms the basis for calculating the profit or loss on the sale. For individuals, it is the amount received when selling personal property. Understanding the Veräußerungserlös is crucial for accounting purposes, tax calculations, and financial reporting.

When calculating the net profit or loss from a sale, the Veräußerungserlös is compared against the book value or cost basis of the asset sold. Any difference, after accounting for selling expenses like commissions, legal fees, or taxes, determines the gain or loss realized. This gain or loss has implications for the seller's financial statements and tax liability. Therefore, accurately determining the Veräußerungserlös is a fundamental step in financial transactions.