Corporate valuations of businesses

Statutory requirements trigger a need to perform a valuation in certain circumstances, for example:

• Redemption of shares held by a shareholder in a private limited company
• Termination of status as a partner within a business partnership
• Death of a co-shareholder and compensation to the heirs
• Squeeze outs
• Merger of publicly traded companies
• Conclusion of a profit transfer agreement

As the rights of the shareholders are encroached upon, or are subject to change, the shareholders or their successors in interest have a right to compensation. Germany’s Basic Law (Grundgesetz) and corporate laws provide for severance compensation based on market value. This is determined by means of a company valuation. For cases involving severance payments, company value must be computed as objective company value.

Our services

• Company valuation taking into account applicable laws and court rulings
• Analysis and consideration of tax aspects of a severance settlement
• Determination of the objective company value accompanied by entity-based tax analysis
• Determination of the enterprise and ownership interest values for all forms of legal entities
• Preparation of expert opinions for the courts
• Audits of valuation reports in cases of valuations required by statute