Lecture: Legal aspects for company valuations

“Seminar on Company Valuation” – Exchange of ideas on current issues of valuation, organized and professionally led by Prof. Ewald Aschauer (Johannes Kepler University Linz), Prof. Romuald Bertl (Vienna University of Economics) and Victor Purtscher (KPMG) as platform on the exchange on current topics stemming from theory, practice and case law on company valuation.

Lecture of Prof. Hanns F. Hügel, partner at bpv Hügel, on legal aspects of business valuation.

The presentation addressed aspects from the reasons for evaluations (withdrawal from a partnership, pre-emption and acquisition  rights and contractual compensation (“exit” from corporations), cash compensation in case of squeeze-outs and reorganisations, exchange ratio for mergers, capital increases with exclusion of subscription rights as well as compulsory portion right.

The practical importance and relevance of legal questions of company valuation was confirmed by the actual participants coming mainly from companies and professional consultants.

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