Articles on the topic

Laws, Judgments and Guidelines Business Valuation

Federal Court of Justice ruling: Guideline for evaluating a freelance practice

Federal Court of Justice ruling: Guideline for evaluating a freelance practice

The evaluation of freelance practices, such as medical practices, architecture firms or law firms, remains insufficiently defined in current standards such as IDW S1 or IFRS. However, the Federal Court of Justice has developed clear guidelines for evaluating goodwill in such freelance practices.

Peter Schmitz
Federal Court of Justice ruling on debt liabilities in the income value method

Federal Court of Justice ruling on debt liabilities in the income value method

According to the Federal Court of Justice, external liabilities must be taken into account in the income value method by deducting the borrowed capital interest attributable to them.

Peter Schmitz