The handling of data represents a new challenge for many companies – this applies not only from a technical but also from a legal point of view. The use of data can generate added value and exploit potential. The question therefore arises as to whether and how this added value should be reflected in the balance sheet. The presentation provides an answer to this question and introduces the accounting principles and prerequisites for capitalizing data. Where the tax balance sheet is based on the commercial balance sheet, this question also directly affects the tax treatment of data. In this context, transfer pricing aspects must be taken into account, especially since the internal exchange and use of data is particularly relevant for internationally active group companies. Accordingly, the question is currently also being investigated by the OECD, which wants to have group-internal transactions remunerated at third price.