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Business Valuation

In a constantly changing economic environment, companies are bought and sold, merge or go public. Shareholders and owners come and go, and corporate groups change their structures. Restructurings become necessary, and a company’s value also becomes significant when the question of corporate succession comes up. Apart from these situations, a valuation may become necessary because of legal requirements, changing ownership ratios, or IPOs.

Our services at a glance

Valuation under Institute of Public Auditors standards and opinions IDW S 1 and IDW RS HFA 10

  • Corporate-law determination and audits of settlement and compensation payments under control and/or profit-and-loss transfer agreements
  • Corporate-law determination and audits of fairness of settlement payments in squeeze-outs
  • Valuation of equity interests for financial reporting purposes
  • Valuation of contributions in kind
  • Assistance with preparing briefs for minority shareholder appeals
  • Valuations as private experts in court proceedings

Valuations for tax purposes

  • Inheritance and gift taxes
  • Tax planning

Fairness opinion

  • Fairness opinions on the financial fairness of a transaction price
  • Backup for business decision makers
  • Work as an independent expert

Expert opinions in arbitration

  • Valuations as a private expert before national and international arbitral tribunals, such as the ICC
  • Valuations as an expert arbitrator in and out of court

Purchase price allocation

  • Identifying assets
  • Choosing valuation method(s)
  • Determining relevant parameters
  • Calculating values and documenting purchase price allocation