Business Valuation Update 2021

Author wevalue AG

The latest developments in business valuation theory, practice and jurisprudence

In business valuations, theory and practice, economics and jurisprudence meet. This ensures dynamism in valuation theory, practice and jurisprudence. The “Business Valuation Update” reports annually on current developments.


Companies and the way they generate value are subject to constant change. This also applies to their valuation (How high is the value?), their assessment (How fair is the value?) and their distribution (Who owns the value?). Valuation theory, valuation practice and case law reflect this change. The Business Valuation Update regularly presents current developments that are significant for professional practice.

This year, among other things, the authors shed light on the impact of the Corona pandemic on capital market data essential for business valuation. And even if the authors thought that the practitioners were already among the Corona victims: A look at the latest pronouncements of the tax administration and case law shows: there’s life in the old dog yet.

Read the full article from EXPERT FOCUS August|2021 (in German) here.

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