Company valuation update 2023

Author wevalue AG

News from doctrine, practice and case law on company valuation

Company valuations bring together theory and practice, economists and lawyers. This creates a dynamic in valuation theory, practice and case law. The “Update Unternehmensbewertung” 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?), assessment (How fair is the value?) and 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’s topics include current case law on the valuation of personal companies and the importance of net asset value. The valuation of hospitals also remains topical. Current fairness opinions and the practical effects of the new inheritance law will also be examined. Finally, the current discussion on the use of so-called implicit market risk premiums is dealt with in the valuation theory section.

Read the full article from EXPERT FOCUS October|2023 here.

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