BLOG. TO KEEP YOU INFORMED.

New developments in familiar territory: Current case law on the practitioner method

From a valuation perspective, the practitioner method is the “poor relation” of business valuation. However, it is very popular in valuation practice and for tax assessments. It is therefore not surprising that the courts repeatedly […]

Update on company valuation 2025

Latest news from academia, practice, and case law on company valuation Company valuations bring together theory and practice, economists and lawyers. This creates a dynamic environment in valuation theory, practice, and case law. The “Company […]

Necessary comments on assets not required for business operations

Some things are simple, but not easy. This also applies to the consideration of non-operating assets in company valuations. The principle is simple: according to the “Technical Notice on Company Valuation,” “the valuation of non-operating […]

Quarterly Update 3|2025: Cost of capital and SME multiples in the DACH region

Are you evaluating an SME and looking for beta factors and multiples? Or would you like to compare your financial projections with selected industry benchmarks? We publish quarterly updates on capital cost parameters, SME multiples, […]

Quarterly Update 2|2025: Cost of capital and SME multiples in the DACH region

Are you evaluating an SME and looking for beta factors and multiples? Or would you like to compare your financial projections with selected industry benchmarks? We publish quarterly updates on capital cost parameters, SME multiples, […]

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, […]

(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 […]

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 […]

New features of our web-based valuation app (version 1.6)

Program version 1.6, which has now been rolled out, includes the following: Auto-save: You can now freely choose whether the entries should be saved automatically or manually. Residual value: A new overview monitor provides deeper […]