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We are led to calculate the value of the shares of a civil company in order to transfer the shares, determine the taxable base for inheritance tax, reimburse a partner who withdraws, compensate the heirs excluded from the company, set the issue value of new shares, etc. The comparison method takes precedence over financial methods. If comparison is impossible, financial methods are applied: Mathematical value: calculation of current net assets Productivity value: calculation of profitability Combination of mathematical value and productivity value.