If the children of the testator, his parents or his spouse are excluded from succession, meaning they have been disinherited, then they are entitled to a compulsory portion. The compulsory portion is a financial entitlement. If the estate contains companies or shareholdings in companies, their market value must be determined by a company valuation. A company valuation seeks to determine an objectified company value for the purpose of deriving the compulsory portion. Provisions in the testament on how to value the estate have no effect. The precise date of valuation is the time of death of the testator.
If a marriage is divorced, the spouses are entitled to an equalisation of accrued gains. The accrued gains are calculated by comparing the value of net assets at the beginning of the marriage with their value at the time the divorce becomes final. The surplus of the final net assets compared to the initial net assets is the basis for the assessment of the accrued gains. If the initial or final net assets contain a company or shareholdings in a company, its market value must be assessed by way of a company valuation delivering the objectified company value.