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Taxes
Taxes
3
min read
Shareholder loans: Tips for correct interest calculation
In many companies, shareholder loans play an important role in raising capital. With such loans, shareholders lend money to the company to bridge financial bottlenecks or finance investments.
Peter Schmitz
May 29, 2023
Taxes
6
min read
Landmark judgments: Market interest rates for group loans
The price comparison method is the method of choice for market interest rates on group loans, according to two relevant BFH rulings.
Peter Schmitz
Taxes
5
min read
GmbH loans to shareholders: returns, liquidity and tax benefits
Interesting facts at a glance on ►yield, ►liquidity and ►tax advantages of loans from a GmbH to its shareholders.
Peter Schmitz
May 29, 2023
4 min read
Federal Court of Justice
DCF processes
Income value method
Beta Factor Expertise
The beta factor is defined as a key figure in finance and capital market theory. It assesses the systematic risk for the risk bearer when investing or investing money. 
Peter Schmitz
April 16, 2019
2 min read
Diskontierungszinssatz
Evaluation parameters
Peer Group
CAPM
Risk Premiums 
Beta Factors
Expert knowledge discount rate
Discounting interest rate and cost of capital: Definition, calculation, IDW requirements
Peter Schmitz
Assessment practice
7 min read
Practical knowledge of company valuation
The company valuation determines the value of a company or its shares from the owners' point of view. The theoretical basis is described in detail in specialist literature. This article focuses on practical application issues.
Peter Schmitz
Evaluation parameters
Beta Factors
2 min read
Debt beta in company valuation
Debt beta is the result of the ratio of credit spread and market risk premium. If it is taken into account, the company value usually increases.
Peter Schmitz
March 12, 2020