Nexia’s valuation team performs business valuations for a wide range of reasons and functions.
On the basis of current standards (e. g. IDW Standard S1, etc.) and of measurement methods, we can provide you with high quality and professionally recognised valuation expert opinions or key performance indicators. Along with the discounted cash flow method (DCF) predominantly used internationally and the gross rental method widely used in Germany, simplified approaches such as multiplier methods are also regularly used.
Valuing a company is necessary for a variety of reasons:
- As part of transactions:
- Acquisition and sale of companies or division spin-offs
- Mergers, spin-offs, etc.
- Equity capital or debt financing
- Tangible assets
- As part of accounting (German GAAP/IFRS/US GAAP)
- Shareholding valuation in the financial statements
- Tangible asset impairment testing and valuations
- Impairment testing for investments in companies and for goodwill
- Purchase price allocations
- Legal valuations
- Determining or auditing severance payments or equalisation payments contractually stipulated (profit and loss transfer agreements) or for squeeze-out cases
- Determining exchange ratios for mergers, reorganisations, spin-offs
- Auditing and valuing tangible assets
- Valuations for tax purposes
- Determining arm’s length values for transactions with related parties or within corporate groups
- Company valuations for inheritance tax purposes
- Determining deposit values
- Measuring function transfers or for exit taxation
- Documenting the recoverability of losses carryforward under § 8c of the Corporate Income Tax Act (KStG)
- Taxable purchase price allocations
- Valuations for contractual purposes
- Change in shareholders or a change in the number of shareholders
- Valuing loan collateral
- Arbitration agreements, arbitrator’s reports
- Severance payment cases in family law, inheritance disputes, partitioning estates
Contact persons
Do you have any questions or do you need support?
Please contact our specialists. Our colleagues are glad to help you with any questions that may arise.
You will find a complete overview of our contact persons on the our team page of our website.
Christoph Thomas
Partner, German Public Auditor, Certified Tax Advisor, Certified Valuation Analyst (CVA)