Customer base
The customer base is the total number of customers in a company.
Which customer definition is used here is inconsistent. A narrow definition only includes those customers who are known by name and recorded in a customer database and whose last purchase took place recently. Other definitions also include customers who have long been not acquired more (even if it is inactive members is) and customers as walk-ins are not known by name. In an extremely broad definition, prospective buyers are also part of the customer base.
Depending on the individual case, the customer base is a factor that adds value to goodwill under tax law . However, it can also represent an independent, intangible goodwill-like economic asset if it is independently transferable.
Individual evidence
- ↑ Stefan Rehbach: Customer Value and Company Value : An Analysis Using the Example of E-Commerce, 2013, ISBN 9783322815545 , p. 29, online
- ↑ cf. BFH judgment of August 20, 1986 - IR 151/82