Dominik Lehmann has more than 15 years of experience in the field of company valuations, which have been carried out for a wide variety of purposes. He regularly publishes specialist articles on the subject of company valuation. Among other things, he was a speaker for events at the Institute of Auditors in Germany (IDW).
The purposes for which Dominik Lehmann carries out company valuations are of a varied nature, e.g.:
- Valuation reports (including strategic valuations) including competitive and market research and business plan analyses
- Expert opinions according to IDW S 1 (including valuation services in the context of German stock corporation laws and transformation laws regarding squeeze outs as well as domination and profit and loss transfer agreements)
- Fairness opinions according to IDW S 8
- Valuation Reporting in connection with decision-making situations and other special topics (issues relating to the continuation of legal proceedings, valuations for special classes of shares, etc.)
- Tax valuations or reporting (including saving of loss carry-forwards according to § 8c KStG in the context of transactions, proof of the advantage of certain debt rescheduling measures, etc.)
- Carrying out / audit of purchase price allocations; valuation of intangible assets as well as auditing of investment valuations (HGB/Werthaltigkeitstest) and impairment tests (IFRS)
Dominik Lehmann studied economics at the Justus Liebig University Giessen and the Ruhr University Bochum.
Selected publications:
- Effects of the inheritance tax reform on valuation, (together with Karen Ferdinand und Henrik Meyer), in: WP Praxis. Nr. 1 / 2016
- The consideration of excess cash within the determination of unlevered beta factors, in: BewP 2/2014, as well as Business Valuation Yearbook (published by Prof. Schwetzler/Prof. Aders) 2015
- The integrated planning model for the presentation of the future asset, financial and earnings situation (together with Sascha Weiß), in: DStR 2014, issue number 47
- Company valuations taking into account the pronouncements of the IDW , in: Betriebswirtschaft im Blickpunkt, 12/2013
- Valuation of consulting firms (together with Jochen Beumer), Handbook of business valuation, published by V. Sommerlatte/Mirow/Niedereichholz/von Windau
