We conduct business valuations for our clients, but also for other customers.
In doing so, we take into account that the corporate value does not result from the addition of individual values, e.g. the book value of assets minus the debts, but from a comprehensive evaluation of the future deposits and disbursement of the company. Furthermore, human activities, production means, and rights as well as possible synergetic effects are to be taken into account.
Reasons for business valuations may be legal regulations or judicial re-examinations, e.g. in the case of severance pays for partners, but also in the case of purchase or sale of whole companies, the withdrawal of partners, the formation of companies by non-cash capital contribution, the distribution of an estate, and arbitrator’s awards or contracts
With regard to methods, we orient ourselves by the guidelines on the conduct of business valuations of the Institute of Public Auditors in Germany IDW (IDW S1, including DCF method, gross rental method) when conducting business valuations.
Mr Christian Hoffmann, auditor, tax consultant, and associate of our chancery, is our expert in the field of company assessments. In summer 2015, Mr Hoffmann became a publicly appointed and sworn expert for company assessments with the Rhine-Neckar Chamber of Industry and Commerce, and is frequently called in as expert reviewer in both judicial and arbitral proceedings.