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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 […]

Current developments in company valuation

As is well known, the value of a company results from the expected future financial surpluses. This is no different for young companies (start-ups) than for established companies. And here too, the reason for the […]

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 […]

Company succession through management buyout (MBO)

The calculation of value must not be forgotten when estimating value In many companies, succession is managed internally. When employees become co-entrepreneurs, this is not only a sign of appreciation, it also changes the roles […]

Quarterly Update 4|2024: Cost of capital and SME multiples for the 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 […]

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: […]