COMPANY VALUATION BY YOUR AUDITORS IN MUNICH
Entrepreneurial activity requires the valuation of companies, parts of companies or even individual assets in a wide variety of situations.
As a reliable consultant, neutral expert or arbitrator, we support our clients in these important processes as auditors in compliance with the high requirements of the IDW S1 standard. Depending on the reason for the valuation and the task at hand, the company value is determined using various methods. These include future-oriented (capitalised earnings value method, discounted cash flow) or market-oriented (multiplier methods) methods of company valuation.
Our services focus in particular on the following areas:
- Company valuation according to IDW S1
- Income-oriented method of company valuation
- Tax method of company valuation
- Valuation of intangible assets
- Purchase price allocation following the acquisition of a company or assets in accordance with IFRS or HGB
- Impairment test - valuation of fixed assets
In dialogue with you, we clarify your individual needs and methods for the upcoming company valuation.
IN WHICH CASES IS A COMPANY VALUATION OF RELEVANCE?
There are many reasons for a company valuation. The legally compliant valuation of companies or company shares is often of fundamental importance for reasons of company, commercial and tax law.
These include, for example, intentions to buy or sell, the departure of shareholders from different company forms, company mergers, restructurings and conversions, gifts in the context of company succession, valuation of share values in employee participation programmes, value equalisation payments in the event of inheritance or capital increases in kind.
In particular, tax risks arising from the areas of inheritance tax (ErbStG), corporation tax (KStG), income tax (EStG) and trade tax (GewStG) require a recognised valuation procedure. The value determined by an auditor, in his function as an independent expert, significantly reduces the existing risks of a misjudgement.
COMPANY VALUATION ACCORDING TO IDW S1
At the same time, there are cases that do not necessarily require a comprehensive company valuation report in accordance with the IDW S 1 standard. This could be the case in the context of upstream considerations regarding purchase or sale options when it comes to assessing values as well as opportunities and risks as a basis for further decisions. Sufficient and objective information can also be useful when considering company succession in SMEs. The company value is determined as a basis for negotiations with potential buyers, taking into account the effort and costs involved. Our auditors and tax advisors support you here with expert advice and an adequate assessment of the value of your company.
In dialogue with you, we clarify your individual needs and methods for the upcoming company valuation. On this basis, we advise you as auditors on possible procedures and the resulting scope of a necessary and appropriate valuation for you or your company. Would you like to find out more about the valuation of your company or assets? Get in touch with us! Our tax consultants and auditors will be happy to answer any questions you may have.
