Expert opinions in divorce cases – court-proof, neutral, transparent.
Your former partner is claiming half of your shareholding.
Separation is complicated enough. When a shareholding in a GmbH (Austrian limited liability company) or a sole proprietorship is involved, the value of the business quickly becomes a battleground.
The decisive question: What is the shareholding really worth – and what counts as income?
What really counts as income?
The profit shown in the tax return is rarely the whole truth. A maintenance expert opinion determines the actual income derived from the business:
- Managing director’s remuneration – including benefits in kind and fringe benefits
- Hidden profit distributions – company resources used for private purposes
- Retained earnings – what remains in the company but would be available
A valuation the court recognises.
For court proceedings, we value using the capitalised earnings method in accordance with KFS/BW 1 (the Austrian professional standard for business valuation):
- Recognised by courts and tax authorities – by courts, banks and tax offices
- Forward-looking – what counts is future earning power, not old balance sheets
- Clearly reasoned – no jargon, but comprehensible argumentation
Two points that are often overlooked.
Pension entitlements
Entitlements arising from shareholdings – such as pension commitments to shareholder-managing directors – must be valued separately.
Division under §§ 81 et seq. EheG (Austrian Marriage Act)
Marital use assets and marital savings are divided – the business itself, as a rule, is not. Drawing the line is decisive.
Realistic assessments instead of embellished figures – reliable facts for your proceedings.
From our engagements: 50% GmbH shareholding in divorce proceedings
Valuation of a 50% shareholding for the district court. Determination of the basis for assessing maintenance from managing director’s remuneration and hidden profit distributions.
Accepted by the court in full.
Anonymised example – discretion is our highest priority.
Tell us about your situation.
We will tell you honestly whether and how we can help – in a free initial consultation.