Rechtshandbuch Unternehmensbewertung published in a second edition

September 23, 2019

The law on company valuations remains in a state of flux. This subject is often difficult for legal practitioners to understand, as it bears the strong influence of terminology and patterns of thinking from the field of business administration. The Rechtshandbuch Unternehmensbewertung [Manual on Company Valuations], edited by Institute Director Holger Fleischer and Rainer Hüttemann, has sought to fill this gap by accentuating the legal dimensions of company valuations while also elucidating its linkages with both commercial valuation methods and professional valuation practices. The new, thematically expanded edition stays abreast of the growing significance of the subject.

The current edition features new chapters on planning and forecasting; differentiating between legal and factual matters; company valuations in tort law; and valuations of small and medium-sized enterprises, non-profit organisations, charities and public companies, as well as valuations in tax procedures. Both editions include contributions from authors from a broad range of professional fields dealing with valuation issues: academics in the fields of law and business administration, auditors and tax advisors, and lawyers and judges. The work’s second edition continues the holistic approach that proved effective in the first edition, giving practitioners authoritative access to all the legal issues involved in this legal material.

Holger Fleischer, Rainer Hüttemann (eds.), Rechtshandbuch Unternehmensbewertung, Otto Schmidt, Köln 2015, LX + 1188 pp.
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