Analysis of tax issues
Identification of tax risks for the seller and buyer, in particular regarding taxable capital gains and requalification of the price.
Sale Price of Companies and Businesses
Expertise in sale prices in tax and transactional contexts. Analysis of the price's compliance with market standards and tax authority expectations.
When is this expert opinion required?
The expert opinion involves assessing the consistency of the sale price of a company or a business with market standards and tax authority expectations. It is required when the price used is likely to be challenged, in particular where there is a risk of revaluation or requalification.
METHODOLOGY
Our approach combines standard financial valuation methods with tax authority practices, in order to substantiate the sale price used.
Multi-criteria valuation
Intrinsic methods (DCF, revalued net asset value), analogical methods (comparables), and the tax authority's practitioner methods.
Justification of the sale price
Preparation of a documented analysis to demonstrate the consistency of the price with market conditions.
Litigation support
Drafting of a report and support in the event of a tax audit or dispute with the tax authorities.
A price that is too low may lead to a revaluation of the taxable capital gain, while an excessive price may lead to requalification or the disallowance of certain tax deductions.
Based on the fair market value of the securities or assets sold, assessed using recognised valuation methods and administrative practices.
DCF, revalued net asset value, and market comparables methods, supplemented by the practitioner methods used by the tax authorities.
We assist both sellers and buyers, either ahead of the transaction or as part of an audit or dispute.
WHAT WE OFFER
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Tax expertise
In-depth knowledge of tax authority expectations and the risks of price requalification.
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Robust multi-criteria approach
Combination of financial methods and administrative practices to support the valuation.
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Enforceable reports
Documented deliverables tailored to discussions with tax authorities and litigation proceedings.
