{"id":2508,"date":"2024-02-02T11:00:32","date_gmt":"2024-02-02T10:00:32","guid":{"rendered":"https:\/\/qt-warken.indermache.de\/die-bewertung-von-funktionsverlagerungen-ins-ausland\/"},"modified":"2026-10-06T11:08:25","modified_gmt":"2026-10-06T09:08:25","slug":"avaliacao-da-transfereencia-de-operacoes-para-o-exterior","status":"publish","type":"post","link":"https:\/\/www.heribert-warken.de\/pt\/avaliacao-da-transfereencia-de-operacoes-para-o-exterior\/","title":{"rendered":"Avaliac\u0327a\u0303o da transfere\u0302ncia de operac\u0327o\u0303es para o exterior"},"content":{"rendered":"<div  id=\"steuerberatung\"  class='flex_column av-4opume-327a6f405daae5a3484b10832d1326c3 av_one_fifth  avia-builder-el-0  el_before_av_three_fifth  avia-builder-el-first  first flex_column_div  '     ><\/div>\n<div  class='flex_column av-llxq5ag9-33386bdab8522340059e3db3cc5cc0b9 av_three_fifth  avia-builder-el-1  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div  '     ><section  class='av_textblock_section av-llxq1d3d-04a24abec0cfb72692ca09f52126b82c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h4>Avaliac\u0327a\u0303o da transfere\u0302ncia de operac\u0327o\u0303es para o exterior<\/h4>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-llxq2o4x-712837d2511bf80c1b06c4c5f394b7e7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>por Dr. Heribert Warken<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-llxq9byg-c7b82c2e610394326a58395728a10296\">\n.avia-image-container.av-llxq9byg-c7b82c2e610394326a58395728a10296 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-llxq9byg-c7b82c2e610394326a58395728a10296 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-llxq9byg-c7b82c2e610394326a58395728a10296 av-styling- avia-align-center  avia-builder-el-4  el_after_av_textblock  el_before_av_hr '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-2507 avia-img-lazy-loading-not-2507 avia_image ' src=\"https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Unternehmensbewertung.jpg\" alt='' title='Avaliac\u0327a\u0303o de Empresas'  height=\"650\" width=\"2000\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Unternehmensbewertung.jpg 2000w, https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Unternehmensbewertung-300x98.jpg 300w, https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Unternehmensbewertung-1030x335.jpg 1030w, https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Unternehmensbewertung-768x250.jpg 768w, https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Unternehmensbewertung-1536x499.jpg 1536w, https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Unternehmensbewertung-1500x488.jpg 1500w, https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Unternehmensbewertung-705x229.jpg 705w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-llxq8jm7-b22e593d484ba2cec3d664927df81803\">\n#top .hr.hr-invisible.av-llxq8jm7-b22e593d484ba2cec3d664927df81803{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-llxq8jm7-b22e593d484ba2cec3d664927df81803 hr-invisible  avia-builder-el-5  el_after_av_image  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-llxq3iyb-1114334508eb4fc49a80a2a746a9c43a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Uma pesquisa realizada pela DIHK em meados de 2023 com mais de 3.500 empresas na Alemanha mostra que os planos de realoca\u00e7\u00e3o industrial est\u00e3o se intensificando.<\/p>\n<p>Quase um ter\u00e7o das empresas industriais (31,7%) est\u00e1 planejando ou j\u00e1 implementando a transfer\u00eancia de capacidade para o exterior ou a redu\u00e7\u00e3o da produ\u00e7\u00e3o nacional em resposta \u00e0s condi\u00e7\u00f5es da pol\u00edtica energ\u00e9tica.<\/p>\n<p>E, por mais compreens\u00edveis que essas considera\u00e7\u00f5es econ\u00f4micas possam ser, essas empresas ainda podem enfrentar um risco adicional do ponto de vista tribut\u00e1rio: a saber, a tributa\u00e7\u00e3o dessa transfer\u00eancia de fun\u00e7\u00f5es!<\/p>\n<p>Uma \u201ctransfer\u00eancia de fun\u00e7\u00f5es\u201d, nos termos do Artigo 1\u00ba, par\u00e1grafo 3\u00ba-b, da Lei de Tributa\u00e7\u00e3o Estrangeira (AStG), \u00e9 definida como a \u201ctransfer\u00eancia\u201d de uma fun\u00e7\u00e3o econ\u00f4mica localizada em um pa\u00eds espec\u00edfico (neste caso, a Alemanha) para outro pa\u00eds. O pr\u00e9-requisito, portanto, \u00e9 que uma fun\u00e7\u00e3o seja transferida de uma empresa cedente para uma empresa receptora e que ativos ou outros benef\u00edcios sejam utilizados ou transferidos nesse processo.<\/p>\n<p>Exemplos de \u201cfun\u00e7\u00f5es\u201d nesse contexto incluem: atividades comerciais que consistem em gest\u00e3o, pesquisa e desenvolvimento, compras, armazenamento, produ\u00e7\u00e3o, embalagem, vendas, montagem, processamento ou acabamento de produtos, controle de qualidade, financiamento, transporte, organiza\u00e7\u00e3o, administra\u00e7\u00e3o, marketing ou atendimento ao cliente (ver par\u00e1grafo 3.89).<\/p>\n<p>A transfer\u00eancia de fun\u00e7\u00f5es requer uma redu\u00e7\u00e3o nas fun\u00e7\u00f5es, podendo chegar at\u00e9 mesmo \u00e0 descontinua\u00e7\u00e3o das mesmas, na empresa transferente. Isso tamb\u00e9m inclui a transfer\u00eancia de fun\u00e7\u00f5es e riscos de uma empresa com um perfil elevado de fun\u00e7\u00f5es e riscos para uma empresa com um perfil baixo de fun\u00e7\u00f5es e riscos, mas n\u00e3o inclui a duplica\u00e7\u00e3o de fun\u00e7\u00f5es.<\/p>\n<h1>Avalia\u00e7\u00e3o<\/h1>\n<p>Deve ser determinado um chamado \u201cpacote de transfer\u00eancia\u201d para a transfer\u00eancia dessa fun\u00e7\u00f5es operacionais. Um pacote de transfer\u00eancia refere-se ao benef\u00edcio financeiro esperado dessa fun\u00e7\u00e3o operacional, derivado de uma avalia\u00e7\u00e3o empresarial utilizando um m\u00e9todo baseado no valor presente l\u00edquido, reconhecido como padr\u00e3o de avalia\u00e7\u00e3o e tamb\u00e9m comumente utilizado em transa\u00e7\u00f5es comerciais ordin\u00e1rias para fins n\u00e3o tribut\u00e1rios. Em particular, a abordagem de renda e o m\u00e9todo DCF s\u00e3o relevantes neste contexto.<\/p>\n<p>Os impostos a serem considerados na determina\u00e7\u00e3o dos excedentes financeiros s\u00e3o os impostos sobre o lucro da respectiva empresa que se espera que sejam cobrados ou que j\u00e1 tenham sido efetivamente cobrados e pagos, deduzidos de quaisquer cr\u00e9ditos fiscais aplic\u00e1veis. A al\u00edquota nominal do imposto \u00e9 irrelevante. No caso de sociedades an\u00f4nimas, os impostos de renda pessoais dos acionistas n\u00e3o s\u00e3o considerados. No caso de sociedades em nome coletivo, os impostos de renda pessoais dos s\u00f3cios geralmente n\u00e3o podem ser desconsiderados. Como regra geral, por\u00e9m, os impostos a serem reconhecidos podem ser fixados no valor dos impostos de renda que teriam sido incorridos se sociedades an\u00f4nimas, em vez de sociedades em nome coletivo, tivessem participado da transfer\u00eancia de fun\u00e7\u00f5es. Uma carga tribut\u00e1ria (potencialmente hipot\u00e9tica) sobre a distribui\u00e7\u00e3o de lucros n\u00e3o deve ser levada em considera\u00e7\u00e3o.<\/p>\n<h1>Taxa de capitaliza\u00e7\u00e3o<\/h1>\n<p>A taxa de capitaliza\u00e7\u00e3o adequada representa o retorno de um investimento alternativo que seja equivalente ao objeto da avalia\u00e7\u00e3o em termos de dura\u00e7\u00e3o, risco e tributa\u00e7\u00e3o. Dependendo do m\u00e9todo espec\u00edfico de avalia\u00e7\u00e3o escolhido, deve-se levar em conta o retorno sobre o patrim\u00f4nio l\u00edquido ou o retorno sobre o patrim\u00f4nio l\u00edquido e a d\u00edvida. Para determinar a taxa de capitaliza\u00e7\u00e3o, deve-se utilizar o m\u00e9todo do pr\u00eamio de risco. Nesse m\u00e9todo, a taxa de capitaliza\u00e7\u00e3o \u00e9 decomposta em seus componentes: a taxa de juros b\u00e1sica e o pr\u00eamio de risco. O pr\u00eamio de risco \u00e9 calculado como o produto do pr\u00eamio de risco de mercado pelo fator beta. Para o per\u00edodo de uma anuidade perp\u00e9tua, um desconto de crescimento deve ser incorporado \u00e0 taxa de capitaliza\u00e7\u00e3o.<\/p>\n<h1>Voc\u00ea pode encontrar um exemplo oficial do c\u00e1lculo aqui:<\/h1>\n<p>Esse valor do pacote de transfer\u00eancia \u00e9 tribut\u00e1vel na empresa \u201ctransferente\u201d; assim, a transfer\u00eancia de fun\u00e7\u00f5es de uma empresa alem\u00e3 para uma subsidi\u00e1ria estrangeira inicialmente gera uma obriga\u00e7\u00e3o tribut\u00e1ria, mesmo que os lucros futuros nos quais a avalia\u00e7\u00e3o se baseia ainda n\u00e3o tenham sido gerados.<\/p>\n<p>Embora a Diretiva ATAD II tenha mitigado esse problema no contexto europeu ao exigir que o pa\u00eds receptor reconhe\u00e7a o mesmo valor como custo de aquisi\u00e7\u00e3o amortiz\u00e1vel, ainda podem surgir quest\u00f5es significativas em casos de pa\u00edses terceiros se as abordagens de avalia\u00e7\u00e3o forem tratadas de forma diferente entre os pa\u00edses.<\/p>\n<p>Voc\u00ea est\u00e1 pensando em transferir suas opera\u00e7\u00f5es comerciais para o exterior?<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lv0zx6kb-c258580da4f02bd3e31f0f276fda7578\">\n#top .hr.hr-invisible.av-lv0zx6kb-c258580da4f02bd3e31f0f276fda7578{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-lv0zx6kb-c258580da4f02bd3e31f0f276fda7578 hr-invisible  avia-builder-el-7  el_after_av_textblock  el_before_av_video '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lv10abtm-5a89555c63b878dc690446b1f7297492\">\n.avia-video.av-lv10abtm-5a89555c63b878dc690446b1f7297492{\nbackground-image:url(https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/04\/DieFunktionsverlagerunginsAusland_GruendeBewertungsteuerlicheRisiken-mp4-image.png);\n}\n<\/style>\n<div  class='avia-video av-lv10abtm-5a89555c63b878dc690446b1f7297492 avia-video-16-9 av-preview-image avia-video-load-always avia-video-html5'  itemprop=\"video\" itemtype=\"https:\/\/schema.org\/VideoObject\"  data-original_url='https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/04\/DieFunktionsverlagerunginsAusland_GruendeBewertungsteuerlicheRisiken.mp4'><video class='avia_video' poster=\"https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/04\/DieFunktionsverlagerunginsAusland_GruendeBewertungsteuerlicheRisiken-mp4-image.png\"   preload=\"auto\"  controls id='player_2508_1424791829_418859580'><source src='https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/04\/DieFunktionsverlagerunginsAusland_GruendeBewertungsteuerlicheRisiken.mp4' type='video\/mp4' \/><\/video><\/div><\/p><\/div><div  class='flex_column av-23ifva-db94f672ce106f89833a3eea2661adde av_one_fifth  avia-builder-el-9  el_after_av_three_fifth  avia-builder-el-last  flex_column_div  '     ><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uma pesquisa realizada pela DIHK em meados de 2023 com mais de 3.500 empresas na Alemanha mostra que os planos de realocac\u0327a\u0303o industrial esta\u0303o se intensificando.<\/p>\n<p>Quase um terc\u0327o das empresas industriais (31,7%) esta\u0301 planejando ou ja\u0301 esta\u0301 implementando a transfere\u0302ncia de capacidade para o exterior ou a reduc\u0327a\u0303o da produc\u0327a\u0303o nacional em resposta a\u0300s condic\u0327o\u0303es da poli\u0301tica energe\u0301tica.<\/p>\n","protected":false},"author":2,"featured_media":2507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[51],"tags":[],"class_list":["post-2508","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-avaliacao-de-empresas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Avaliac\u0327a\u0303o da transfere\u0302ncia de operac\u0327o\u0303es para o exterior - heribert-warken<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.heribert-warken.de\/pt\/avaliacao-da-transfereencia-de-operacoes-para-o-exterior\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Avaliac\u0327a\u0303o da transfere\u0302ncia de operac\u0327o\u0303es para o exterior - heribert-warken\" \/>\n<meta property=\"og:description\" content=\"Uma pesquisa realizada pela DIHK em meados de 2023 com mais de 3.500 empresas na Alemanha mostra que os planos de realocac\u0327a\u0303o industrial esta\u0303o se intensificando.  Quase um terc\u0327o das empresas industriais (31,7%) esta\u0301 planejando ou ja\u0301 esta\u0301 implementando a transfere\u0302ncia de capacidade para o exterior ou a reduc\u0327a\u0303o da produc\u0327a\u0303o nacional em resposta a\u0300s condic\u0327o\u0303es da poli\u0301tica energe\u0301tica.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.heribert-warken.de\/pt\/avaliacao-da-transfereencia-de-operacoes-para-o-exterior\/\" \/>\n<meta property=\"og:site_name\" content=\"heribert-warken\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-02T10:00:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-06T09:08:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Unternehmensbewertung.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"650\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Dr. Heribert Warken\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Dr. Heribert Warken\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo estimado de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.heribert-warken.de\\\/pt\\\/avaliacao-da-transfereencia-de-operacoes-para-o-exterior\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.heribert-warken.de\\\/pt\\\/avaliacao-da-transfereencia-de-operacoes-para-o-exterior\\\/\"},\"author\":{\"name\":\"Dr. Heribert Warken\",\"@id\":\"https:\\\/\\\/www.heribert-warken.de\\\/pt\\\/#\\\/schema\\\/person\\\/4611e883593d52f2f1bc5868e44b70f3\"},\"headline\":\"Avaliac\u0327a\u0303o da transfere\u0302ncia de operac\u0327o\u0303es para o exterior\",\"datePublished\":\"2024-02-02T10:00:32+00:00\",\"dateModified\":\"2026-10-06T09:08:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.heribert-warken.de\\\/pt\\\/avaliacao-da-transfereencia-de-operacoes-para-o-exterior\\\/\"},\"wordCount\":2459,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.heribert-warken.de\\\/pt\\\/avaliacao-da-transfereencia-de-operacoes-para-o-exterior\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.heribert-warken.de\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/Unternehmensbewertung.jpg\",\"articleSection\":[\"Avalia\u00e7\u00e3o de empresas\"],\"inLanguage\":\"pt-PT\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.heribert-warken.de\\\/pt\\\/avaliacao-da-transfereencia-de-operacoes-para-o-exterior\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.heribert-warken.de\\\/pt\\\/avaliacao-da-transfereencia-de-operacoes-para-o-exterior\\\/\",\"url\":\"https:\\\/\\\/www.heribert-warken.de\\\/pt\\\/avaliacao-da-transfereencia-de-operacoes-para-o-exterior\\\/\",\"name\":\"Avaliac\u0327a\u0303o da transfere\u0302ncia de operac\u0327o\u0303es para o exterior - 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