Services
Expert Testimony & Arbitration Opinions
Regional and higher regional courts regularly appoint us as neutral experts. Our focus is on appraisal proceedings following structural measures under German stock corporation law. In addition, we prepare expert opinions on damages and loss of profit as well as on other business matters.
Appraisal Proceedings (Spruchverfahren)
In appraisal proceedings, we review as court-appointed experts the adequacy of cash compensations, recurring compensation payments and exchange ratios: following squeeze-outs, domination and profit and loss transfer agreements, mergers (merger exchange ratio) as well as reorganisations and spin-offs giving rise to compensation claims.
Damages and Loss of Profit
We support civil chambers and chambers for commercial matters in answering questions of evidence on the amount of damages: determination of lost profits under the difference hypothesis, comparison of total assets based on capitalised earnings, modelling of actual and hypothetical scenarios, and estimation under Section 287 of the German Code of Civil Procedure (ZPO). In doing so, we assess the parties' entire submissions, including private expert opinions.
Further Business Opinions
We prepare expert opinions on further business matters, such as the nullity of annual financial statements, the valuation of brands, customer bases, digital assets and other assets in dispute, or the plausibility of business plans. For the valuation of digital assets, we work with IVA DIGITAL ASSET GmbH. → IVA DIGITAL ASSET
Arbitration Opinions
As a neutral expert jointly appointed by the parties, we resolve valuation issues outside state court proceedings in a binding manner (arbitration opinions).
Expert opinions for courts are prepared by a well-practised team working predominantly in this field. This ensures that orders for evidence are answered swiftly and efficiently: from a documented understanding of the engagement and structured data and information requests to the parties, through to the explanation of the opinion at the court hearing.
See for yourself how courts assess our work: original quotes from court decisions. → References