Valuation is relevant at all stages of a company's life cycle. Some of the questions will arise in corporate, accounting or tax law-related contexts, and you will mainly face them when searching subjective decision values for the sale or purchase of businesses or shares in them, or even just individual tangible or intangible assets.

Our services with regard to valuations include:

• company valuations (e.g. according to IDW S 1)
• determination of fair values for purchase price allocations (e.g. according to IFRS 3)
• impairment tests (e.g. according to IDW RS HFA 10, IAS 36)
• valuation of tangible and intangible assets (e.g. according to IDW S 5)
• assessment of financial adequacy of transactions (fairness opinion as defined by IDW S 8)
• tax-related valuations (with regard to reorganisation of business operations and exit taxation)
• other valuations (e.g. under the German Valuation Tax Act)

In cooperation with our partner BEITEN BURKHARDT, we are taking a comprehensive approach to identifying and efficiently resolving all corporate and tax law issues frequently arising during valuations.