Company valuation in Switzerland

Framework conditions, valuation practice and case law

Despite geographical proximity, Switzerland also differs from Germany and Austria in terms of business valuation. Different framework conditions lead to special features in valuation practice and case law. With the recently adopted EXPERTsuisse technical bulletin “Business Valuation of Small and Medium-sized Enterprises 2018”, Switzerland is catching up in the technical work, but certain differences still exist.

Introduction

Despite its geographical proximity, Switzerland differs from its German-speaking neighbours Germany and Austria. This also applies to the practice of business valuation, namely the development of business theory influencing it, commercial and tax law and the organisation of the profession. This has consequences for the reasons for valuation, the relevant regulations and case law. This article provides an overview.

Read the full article from BewertungsPraktiker 02|2018 here (in German).