BLOG. DAMIT SIE INFORMIERT BLEIBEN.

Jun

The practitioner’s method and wealth tax: Judex calculat!

Just when you think that everything has been said and written about the Praktiker method, interesting judgments on interesting cases appear again. In the case decided by the Zurich Tax Appeals Court on August 27, […]

May

(No) news: The practitioner method and the wealth tax

Sometimes you have to say “no”! From time to time, we receive inquiries as to whether we can help with a property tax valuation. The valuation carried out using the Praktiker method is – justifiably […]

May

The Federal Supreme Court on valuation with multipliers: Too much of a good thing?

While case law deals extensively with practitioner methods, rulings on the DCF method are rare and there are no rulings on multiples (at least from us). All the more exciting is the case decided by […]

Mar

Quarterly Update 1|2025: Cost of capital and SME multiples DACH region

Are you valuing an SME and looking for beta factors and multiples? Or would you like to compare the planning calculation with selected industry key figures? We publish current cost of capital parameters, SME multiples […]

Dec

Quarterly Update 4|2024: Cost of capital and SME multiples for the DACH region

Nov

The Federal Supreme Court, the practitioner method and barrels without bottom…

It is rare for taxpayers to insist on a higher valuation of their assets. In the case decided by the Federal Supreme Court in its ruling of 19.09.2024 (9C_4/2024), however, this was precisely the case: […]