Valuation of personal sole proprietorships
The valuation of a business is often controversial, whether in the case of divorce, division of an estate or succession planning. Specifically, the Federal Supreme Court of Switzerland had to assess the valuation of an orthodontic practice during divorce proceedings. When liquidating the matrimonial property regime, the assets are stated at their market value (Art. 211 Swiss Civil Code). Continuation… Read More »Valuation of personal sole proprietorships