Tax advisory

The valuation of an enterprise or its organized part (ZCP) is an interdisciplinary process forming the basis for key business and transaction decisions. At BTTP, we understand that the value of a company is not only the sum of its assets, but above all its potential to generate future income, its intellectual value and its unique market position. A reliable valuation is necessary not only in a sale or merger, but also in restructuring processes, when in-kind contributions are made, and in tax proceedings, where determining market value is a condition for maintaining tax security. From the beginning of the analysis, our support focuses on selecting a methodology that objectively and reliably reflects the client’s business’s true value. Unlike simplified accounting methods, professional valuation is based on advanced financial modelling. We use recognized income-based methods (DCF), comparative methods and asset-based methods, adapting them to the purpose of the valuation and the characteriztics of the industry — from traditional manufacturing to innovative technology start-ups.

Many challenges in valuation processes concern the market valuation of intangible assets, such as trademarks, proprietary software and customer databases. BTTP provides comprehensive support that reduces the risk of the valuation being challenged by tax authorities, particularly in the areas of transfer pricing and related-party transactions.