the free transfer of value, in income tax law as Withdrawal is a tax term for transactions in which an entrepreneur uses business assets for private, non-business purposes. As these transactions do not lead to business income but reduce the business assets, they must be corrected for tax purposes in order to prevent an unjustified reduction in profit. According to § Section 4 (1) sentence 2 EStG withdrawals are recognised at going concern value and added back to profit. A distinction is made between three types: The Withdrawal of property (e.g. a retailer takes a product from the warehouse for his own private use), which Utilisation withdrawal (e.g. the private use of the company car) and the Power withdrawal (e.g. a craftsman renovates his private house with company personnel and materials). These processes must be carefully documented and documented as part of the Financial management in SAP Business One can be posted. Special analyses for the tax consultant, which list all withdrawals, can be created using add-ons such as the Versino Financial Suite be created.
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