Competences and references

• Report on the audit of the merger agreement between SPARTA AG, Heidelberg, as the acquiring legal entity, and Beta Systems Software Aktiengesellschaft, Berlin, as the transferring legal entity, pursuant to Section 60 in conjunction with Section 9(1) of the German Transformation Act (UmwG)
• Expert opinion appraisals pursuant to the principles established by the IDW S 1 with company values of EUR 5 million up to EUR 2 billion for the purposes of gift tax, for example within the chemical manufacturing industry, the automotive supply industry, the mechanical engineering industry and the kitchen industry
• Expert opinion appraisals pursuant to the principles established by the IDW S 1 for the purposes of exit taxation, for example for corporations with a turnover in excess of EUR 7 billion
• Expert opinion appraisals for the determination of a purchase and/or sales price as part of planned M&A transactions (e.g. for the household goods industry or for kitchen manufacturers)
• Impairment testing as part of a non-cash capital increase through the depositing of company shares against the issuance of shares in a stock market listed company pursuant to Section 33a of the AktG [German Stock Corporation Act]  
• Impairment certificate as part of non-cash capital increases for stock corporations
  Second assessor for expert opinion appraisals pursuant to the principles of IDW S 1
• Value indications following the principles of IDW S 1 for the purposes of determining sales prices
• Creation of integrated planning for smaller and medium-size companies for loan application documentation
• Calculation of beta factors and Weighted Average Cost of Capital (WACC) as well as capital markets related research with the assistance of our Bloomberg Tool for clients as well as for other HLB offices

We are also commissioned by other legal practices, banks and tax advisory services to act as an arbitrator, mediator and appraiser for valuation services.