grofverwerving

Grofverwerving is a term used in Dutch-language legal and financial contexts to denote the gross or total acquisition value of an asset or stake at the moment of transfer, before deductions for liabilities, encumbrances, taxes, or transaction costs. The prefix grof indicates the full, unadjusted value, in contrast with nettoverwerving, which reflects the value after adjustments. The exact interpretation of grofverwerving can vary by context, but the core idea is to capture the full economic value that is transferred without accounting for subsequent allocations of costs or debts.

In practice, grofverwerving may be used in accounting openings, valuation for due diligence in corporate transactions, or tax assessments where the gross value of an asset determines certain obligations. It is often contrasted with nettoverwerving, where the acquiring party accounts for debts assumed, liabilities retained by the seller, and ordinary closing costs, or other post-transfer adjustments.

In real estate, grofverwerving could refer to the purchase price plus transaction costs and any other non-recoverable costs incurred to obtain ownership. In corporate acquisitions, it might denote the gross equity value before netting debt and cash. Because the concept can differ by jurisdiction and field, professionals typically specify the scope of grofverwerving in contracts or tax rulings to avoid ambiguity. See also nettoverwerving, gross value, transfer tax, due diligence.