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SchmidPreissler Brand Equity+Performance©  Programm


Issue: 02/200

Next Issue: Week 09/2007



Excerpt of further issues topics: Brand Equity and Brand Strategy, Brand Equity and Brand Diffusion, Brand Equity and Company Success, Brand Equity and Sales and Acquisition of Brands or Companies, Brand Equity and Marketing Investment





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Estate Tax Reform in Germany – Consequences For The Brand?
SchmidPreissler Market Research, Berlin

Settling the company succession in a positive and timely manner is one of the central tasks a company faces, when it comes to generational succession, if not the main challenge. While on one hand more and more companies recognize these challenges and start dealing with them early on, on the other hand legal and fiscal insecurities are mounting.

After long discussions and numerous suggestions, the estate tax reform in Germany is close to completion. The unequal handling of productive and non-productive assets is taking center stage - the tax on the former is supposed to be deferred free of interest for 10 years and expire after 10 annual installments as long as the business is lead by the successor during this time frame and the number of jobs does not decrease.

In the opinion of SchmidPreissler, brands are the most valuable asset for brand oriented companies and need to be assigned to productive assets: Strong brands offer perspectives to businesses, because brands are guarantors for what the consumers are increasingly looking for, namely identity. While in Anglo-Saxon countries brand equity has long been accepted as currency for the substance of a business, German businesses are now slowly detecting that brands are not only an imaginary foundation for fashion, cosmetics or computers, but rather brands possess the ability to expedite the potential for value creation for businesses to a considerable extent and thus creating a positive outlook for the future.

German Chancellor Angela Merkel said a few days ago at her inaugural address in Davos: „We want to support innovation as key for growth and prosperity.“

Nobody doubts that brands are the balance wheel for the industry. They are the engine for growth. Under economic parameters (rising competitive intensity, tough pricing and condition wars, products and services looking and feeling more and more alike, high levels of quality cutting across all pricing levels and etc.) they advance to the decisive competitive edge.

Company leadership needs to recognize that according to performance data and their products businesses resemble each other more and more in competition so that they could create their own distinctive profile and thus distinguish themselves from others, through the correct evaluation and treatment of brands. This asks for a new perception and new a new way of treating brands – also in regards to the fiscal evaluation.

February 2007



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Editor: Dipl. Vw. Christina Schmid-Preissler - Assistant Editor: Regina Seago

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