Company valuations
In the context of company valuations, you can assign various tasks to us as auditors. At your request, we can act as an expert and determine an objectified company value that is independent of the individual values of the parties involved.
If you require a mediator or arbitrator expert, we will also be happy to act for you and determine a company value that lies between the ideas of the parties involved (e.g. buyer and seller) who are unable to reach an agreement.
As a rule, however, we work for one of the parties and advise them in the run-up to negotiations or disputes. This can be the determination of an upper or lower price limit from your point of view or the determination of a value with which you can start negotiations.
If you are concerned with the determination of tax assessment bases for inheritance tax or gift tax, we usually determine the value in accordance with the tax regulations.
You can choose from these valuation methods:
- Simplified income capitalization approach according to tax law
- Multiplier method
- Income capitalization approach or DCF method
Further explanations of the individual methods can be found here.
our expertise:
We have already carried out many company valuations and regularly undergo further training in this area, e.g. via the Institute of Public Auditors in Germany.
For SMEs, we also offer company valuations based on the IDW S1 standard. In order to obtain certain data required for the qualified company valuation, such as the risk-free basic interest rate, market risk premium or unlevered beta factors for certain sectors, we maintain databases, some of which are subject to a charge.
Your evaluation occasions:
a) Valuations must be prepared on the basis of statutory provisions or judicial reviews, e.g. in the case of mergers, spin-offs and demergers in accordance with the German Transformation Act.
Transformation Act, cash compensation or compensation in shares.
b) Valuations must be carried out on a contractual basis or in the context of arbitration proceedings, e.g. in the case of inheritance disputes or the division of estates, settlements in family law, arbitration reports or the withdrawal of partners from partnerships
c) Other valuation reasons are, for example, the purchase and sale of companies, mergers, equity or debt capital injections, contributions in kind, management buy-outs, balance sheet valuation purposes, tax valuations, e.g. in the context of exit taxation.
