The more important valuations become, the more reliable the figures have to be
Valuations are often used to prepare investment decisions or serve as an assessment basis for civil law or tax claims. As such, their findings often have considerable financial consequences. Underestimating today’s increased requirements for valuations means risking liability claims, additional tax burdens and other disadvantages.
We provide support in all matters related to business valuations and other commercial valuations in order to help our clients identify opportunities, realize potential, while limiting and minimizing risks. Within the scope of valuation proceedings, we outline the connection between different factors and their impact on valuation results. If required, we present different scenarios in the valuation.
Determination and verification of company values
- Determination and verification of company values upon the acquisition or sale of companies of all legal forms
- Determination and verification of settlement amounts (asset or liability) upon withdrawal of shareholders
- Valuation of companies in accordance with applicable tax law, in particular in relation to inheritance and gift tax
- Determination and verification of company values in accordance with the German Stock Corporation Act [Aktiengesetz – AktG] or the German Securities Acquisition and Takeover Act [Wertpapiererwerbs- und Übernahmegesetz – WpÜG]
- Valuation of investments according to the provisions of the German Capital Investment Code [Kapitalanlagegesetzbuch – KAGB]
Determination of fair values for assets and liabilities
- Valuation of investments within annual financial statements and consolidated financial statements according to the German Commercial Code [Handelsgesetzbuch – HGB], IFRS or US-GAAP
- Determination of fair values of other assets or liabilities in the above-mentioned financial state-ments, in particular of real estate (in cooperation with our real estate department), provisions or deferred taxes
- Valuation of derivatives and assessment of the effectiveness of hedges with hedge accounting
Other commercial valuations
- Evaluation of tax structuring alternatives
- Evaluation of investments, distribution alternatives, transfer of functions etc.
- Preparation of fairness opinions to assess the financial adequacy of Transactions
Real estate valuation
For many years now, we have been conducting real estate valuations and providing property related advisory services on behalf of private individuals and companies of all legal forms. We not only determine the fair market value of the property, but also take care of land tax, real estate transfer tax, inheritance or gift tax, or utility connection charges. We offer solutions tailor-made for the individual case.
Market value appraisal reports and valuations
- Based on standardised national procedures: comparative value method, income approach to valuation and asset value method (Vergleichs-, Ertrags- und Sachwertverfahren) according to the German Ordinance on Real Estate Valuation (Immobilienwertermittlungsverordnung)
- Based on non-standardised national procedures (discounted cash flow method, residual valuation method)
- Based on international procedures
- Preparation of assessed value statements following construction or reconstruction of buildings
- Verification of assessed values with the aim of reducing land tax, in particular in the case of vacancy (negotiations with tax authorities as part of appeal proceedings)
Other valuations for tax purposes
- Valuations for tax purposes (inheritance and gift tax, real estate transfer tax)
- Purchase price allocations for the determination of pro-rata land and building values
- Cost-effective solution concentrating on key economic figures for regular real property checks, providing security for asset and financial planning
- In all matters related to real estate valuation
- Review of valuation reports and calculation bases, especially with regard to contributions for infrastructure development and road improvements as well as compensatory amounts
- Project evaluations for constructing new buildings and conversions