A greenhouse horticulture business was preparing to transfer shares from the father to the next generation. To manage this process carefully and transparently, an understanding of the business’s economic value was required. In addition, the application of the tax-favourable business succession scheme played an important role.
To this end, AAB carried out a business valuation based on historical operating results, current market developments, future prospects and the strategic vision of the succeeding generation. By assessing these factors in conjunction with one another, a realistic and well-founded picture of the company’s value emerged. This involved looking not only at past figures, but also at the company’s future trajectory.
The valuation provided a solid basis for the share transfer and clarified the tax implications. This gave the parties involved a well-founded starting point for the next phase of the family business. This project demonstrates that business succession requires more than just a transfer date: a carefully determined business valuation helps to clarify decision-making and ensure the company’s continuity is properly prepared for.
