Certified public accountant and tax consultant Volker Hülsmeier is a publicly certified and sworn expert specialising in the “business valuation” field and acting as a neutral appraiser, arbitrator or consultant.
Companies have no value by itself, as the value depends on the purpose of the valuation in point of fact. Distinctions may primarily be made between the following purposes and tasks:
- Preparation of decisions
The expert acts as an advisor in corporate transactions, e.g. in the purchase and sale of companies, the raising of debt and equity or mergers and spin-offs, but also as a neutral court appraiser who supports the judicial decision-making. This includes, inter alia, shareholder actions contesting prices, distribution of surplus proceedings under family law or the determination of settlements on the basis of a partnership agreement or articles of association.
- Mediation between litigious parties
The expert acts as an arbitrator who mediates between litigious parties and develops a mediation proposal. Examples of this are settlements on the basis of a partnership agreement or articles of association or disputes on inheritance law issues.
- Determination of tax assessment bases
Companies or parts of companies often form the tax assessment basis or a component of the tax assessment basis, for example when calculating inheritance and gift tax or in the event of fiscally relevant reorganisations. Sound expert appraisals are vital in this environment.
- Calculation of balance sheet values
The expert audits or calculates commercial balance sheet items, e.g. holdings or goodwill. Compliance with international accounting standards is often required here as well.
- More than 25 years of valuation experience:
Dipl.-Kfm. Volker Hülsmeier, certified public accountant and tax consultant, has been specialising in business and share valuations, as well as other valuation tasks, such as the valuation of intangible assets, for more than 25 years. Mr Hülsmeier was publicly certified and sworn in as a business valuation expert by the ICC Frankfurt and is also a member on the “business valuation” expert panel of the ICC Frankfurt am Main, which has nationwide responsibility for the professional review of the experts in this specialist field.
- Commitment to special professional and ethical regulations:
Business valuations are primarily performed by certified public accountants, consultants, investment banks and university professors, although special professional or ethical rules only apply to certified public accountants and publicly certified and sworn experts and, in fact, primarily the principles of independence, impartiality and conscientiousness, as well as strict continuous professional training obligations.
- Competent representation of the valuation results in negotiations, in court and vis-à-vis financial authorities.
- Solution of interdisciplinary issues by a partnership with experienced lawyer specialising in fiscal law as well as banking and capital market law.