Publications & Events

Lectures & Seminars

Lecture “Company valuation for tax valuation purposes, company acquisition and severance pay” by Dipl.-Kfm. Christoph Wollny StB WP

  • 05.10.2021, 09:00 – 17:00
  • LIVE-WEBINAR
  • Event of the Federal Chamber of Tax Advisors

 

Lecture “Company valuation for tax valuation purposes, company acquisition and severance pay” by Dipl.-Kfm. Christoph Wollny StB WP

  • 21 September 2021
  • Intercity Hotel Hamburg Dammtor-Messe, St. Petersburgerstraße 1, 20355 Hamburg
  • Event of the Federal Chamber of Tax Consultants

Lecture “Company valuation for tax valuation purposes, company acquisition and severance pay” by Dipl.-Kfm. Christoph Wollny StB WP

  • 20 April 2021
  • Maritim Hotel Munich, Goethestraße 7, 80336 Munich
  • Event of the German Chamber of Tax Advisors

Lecture “Business valuation for tax valuation purposes, company acquisition and severance pay” by Dipl.-Kfm. Christoph Wollny StB WP

  • 28 January 2021
  • Intercity Hotel Frankfurt Hauptbahnhof-Süd, Mannheimer Str. 21, 60329, Frankfurt am Main
  • Event of the Chamber of Tax Consultants

Panel “Typifications in the IDW S1 standard – effects, authorisations and appropriateness” with WP StB Christoph Wollny, Dr. Martin Weimann, Prof. Dr. Leonhard Knoll, Dr. Helmut Krenek and WP StB Prof. Dr. Martin Jonas

  • 17 March 2020
  • Maritim Hotel, Theodor-Heuss-Allee 3, 60486 Frankfurt am Main, Germany
  • 5th Symposium on Capital Markets Law

Lecture “Company valuation for tax valuation purposes, company acquisition and compensation” by Dipl.-Kfm. Christoph Wollny StB WP

  • Date: 5 March 2020, Cologne, Cologne Marriott Hotel, Johannisstraße 76-80, 50668 Cologne

Lecture “Company valuation for tax valuation purposes, company purchase and severance pay” by Dipl.-Kfm. Christoph Wollny StB WP

  • 28 January 2020
  • Courtyard Hanover Maschsee, Arthur-Menge-Ufer 3, 30169 Hanover
  • Event of the Federal Chamber of Tax Advisors

Lecture “Damages post M&A in c.i.c. or tort and breach of warranty” by Dipl.-Kfm. Christoph Wollny StB WP and RA Prof. Dr. Gerhard H. Wächter, Wächter Rechtsanwälte

  • 5 December 2019
  • Palace Hotel, Budapester Str. 45, 10787 Berlin
  • EACVA – European Association of Certified Valuators and Analysts

Lecture “Company valuation for tax valuation purposes, company acquisition and severance pay” by Dipl.-Kfm. Christoph Wollny StB WP

  • 28 November 2019
  • Radisson Blu Hotel, An der Buschmühle 1, 44139 Dortmund, Germany
  • Event of the Federal Chamber of Tax Consultants

Lecture “Business valuation for tax valuation purposes, company acquisition and severance pay” by Dipl.-Kfm. Christoph Wollny StB WP

  • 19 November 2019 (postponed)
  • Maritim Hotel, Stauffenbergstrasse 26, 10785 Berlin
  • Event of the Federal Chamber of Tax Advisors

Lecture “Valuation of management consultancies on different occasions” by Dipl.-Kfm. Christoph Wollny StB WP

  • 15 November 2019
  • Hilton Hotel, Airport Frankfurt “The Squaire”
  • Event of the Federal Association of German Management Consultants e.V. (BDU) as part of the German Consultants’ Day 2019.

Lecture “The valuation of digital assets” as part of the 2nd AGT special conference on the general topic “Digital estate – practical problems of the execution of wills” by Dipl.-Kfm. Christoph Wollny StB WP

  • 15 February 2019, dbb forum berlin, Friedrichstraße 169, 10117 Berlin

Presentation “Valuation date, order books and capital contributions: do’s and don’ts in business valuations” at the 11th annual conference of the EACVA on 19 and 20 October 2017 by Dipl.-Kfm. Christoph Wollny StB WP

  • 19/20 October 2017, Munich, Hilton Munich Park Hotel

Lecture “Subject-related company valuation, valuation and information cut-off dates for valuations for damage assessments post M&A” at the 4th Leipzig M&A Conference on the general topic “Liability for fault, duties of disclosure, attribution of knowledge and attribution of conduct in M&A transactions” by Dipl.-Kfm. Christoph Wollny StB WP

  • 28/29 September 2018, Leipzig, Großer Saal des Bundesverwaltungsgerichts, Simsonplatz 1, 04107 Leipzig, Germany.

Lecture “The Beta Factor – Justification, Determination, Limits” in the context of the BAN Summer Meeting with the motto “Company Valuation between Alster and Elbe” from 21.09.-23.09.2017 by Dipl.-Kfm. Christoph Wollny StB WP

  • 22 September 2017, Hamburg, Hotel Scandic Emporio

Presentation “Valuation in VC investments from the perspective of IDW S1” at the 3rd Leipzig M&A Conference on the general topic “Venture Capital, investment contracts and under complexity problems” by Dipl.-Kfm. Christoph Wollny StB WP

  • 19/20 May 2017, Leipzig, Large Hall of the Federal Administrative Court, Simsonplatz 1, 04107 Leipzig

One-day seminar “Valuation of companies” on behalf of the DStV e.V., compulsory advanced training for expert advisers on the execution of wills and administration of estates by Dipl.-Kfm. Christoph Wollny StB WP

  • 05 November 2016, Frankfurt/Main

Workshop “Valuation issues in law” as part of a seminar at the Law Faculty of the University of Leipzig by Prof. Dr. Tim Drygala, Dr. Gerhard H. Wächter, Dipl.-Kfm. Christoph Wollny StB WP

  • 14/15 October 2016, Faculty of Law, University of Leipzig

Lecture “Deferred taxes, final withholding tax and the value of the company” as part of the Saxon Tax Conference “Taxes and Financing: (Inter-)national Issues between Law and Business Administration” by Dipl.-Kfm. Christoph Wollny StB WP

  • 29 September 2016, The Westin Hotel Leipzig, Gerberstraße 15, 04105 Leipzig, Germany

Lecture “Business Valuation and Purchase Price Adjustment: Enterprise Value and Non-operating Assets” at the Scientific Conference “Purchase Price Adjustment and Earn-Out Clauses in M&A Transactions” by Dipl.-Kfm. Christoph Wollny StB WP

  • 18/19 September 2015, Leipzig, Great Hall of the Federal Administrative Court, Simsonplatz 1, 04107 Leipzig.

Lecture “Company valuation in the event of breaches of warranty” at the M&A Conference 2015 by Dipl.-Kfm. Christoph Wollny StB WP

  • 26 January 2015, Industry Club, Düsseldorf

Lecture “Business Valuation for the Determination of Claims for Damages” in the context of the 8th Annual Conference of the IACVA by Dipl.-Kfm. Christoph Wollny StB WP

  • 16/17 October 2014, Berlin, Andel’s Hotel, Landsberger Allee 106, 10369 Berlin

Lecture “Damages and company valuation: Differences between an objective and subjective company valuation?” at the Scientific Conference “Balance sheet guarantees, company valuation and damages in M&A transactions” by Dipl.-Kfm. Christoph Wollny StB WP

  • 16/17 May 2014, Leipzig, Large Hall of the Federal Administrative Court, Simsonplatz 1, 04107 Leipzig

Seminars “Business Valuation after the Inheritance Tax Reform Act” on behalf of the Federal Chamber of Tax Advisors by Dipl.-Kfm. Christoph Wollny StB WP

Dates 2015

  • 19 February 2015, Dortmund, Hotel Radisson Blu, An der Buschmühle 1, 44139 Dortmund, Germany
  • 10 June 2015, Erfurt, Victor’s Residenz-Hotel, Häßlerstraße 17, 99096 Erfurt
  • 10 November 2015, Saarbrücken, Hotel am Triller, Trillerweg 57, 66117 Saarbrücken

Dates 2014

  • 20 February 2014, Hamburg, Novotel Hamburg Alster, Lübecker Str. 3, 22087 Hamburg
  • 20 March 2014, Hanover, Hotel Loccumer Hof, Kurt-Schumacher-Str. 14/16, 30159 Hanover
  • 24 September 2014 (changed event date), Chamber of Tax Consultants Munich, Nederlinger Straße 9, 80638 Munich

Dates 2013

  • 4 June 2013, Hamburg, Novotel Hamburg Alster, Lübecker Str. 3, 22087 Hamburg
  • 11 June to 13 June 2013, Nuremberg, Chamber of Tax Consultants Nuremberg, Karolinenstr. 28, 90402 Nuremberg
  • 12 September 2013, Berlin, Crowne Plaza Berlin City Centre, Nürnberger Str. 65, 10787 Berlin
  • 20 November 2013, Münster, Stadthotel Münster, Aegidiistr. 21, 48143 Münster
  • 27 November 2013, Stuttgart, Tax Consultants’ House, Hegelstr. 33, 70174 Stuttgart

Dates 2012

  • 22 March 2012, Organiser: German Federal Chamber of Tax Consultants, Maritim Hotel Berlin, Stauffenbergstraße 26, 10785 Berlin
  • 17 April 2012, Organiser: Chamber of Tax Advisors Munich, Chamber of Tax Advisors Munich, Nederlinger Straße 9, 80638 Munich
  • 24 April 2012, Organiser: Federal Chamber of Tax Consultants, HILTON Dortmund, An der Buschmühle 1, 44139 Dortmund
  • 02 May 2012, Organiser: Tax Academy Hesse, Frankfurt am Main, Office of the Tax Academy, Mainzer Landstraße 211
  • 10 May 2012, Organiser: Chamber of Tax Consultants South Baden, Neue Tonhalle, Villingen-Schwenningen
  • 15 May 2012, Organiser: Chamber of Tax Consultants Kiel, Hotel Kieler Kaufmann, Niemannsweg 102, 24105 Kiel
  • 23 May 2012, Organiser: Chamber of Tax Consultants South Baden, Chamber of Tax Consultants South Baden, Freiburg
  • 05 June 2012, Organiser: Association of Tax Consultants Düsseldorf
  • 13 June 2012, Organiser: Chamber of Tax Consultants Karlsruhe
  • 21 August 2012, Hotel Am Triller, Trillerweg 57, 6117 Saarbrücken, Germany
  • 4 September 2012, Victor’s Residenz-Hotel, Häßlerstraße 17, 99096 Erfurt
  • 29 November 2012, Hotel Loccumer Hof,Kurt-Schumacher-Str. 14/16, 30159 Hanover

Seminar “Company purchase, sale and company succession” by Dipl.-Kfm. Christoph Wollny StB WP

  • 24 May 2012, Organiser: Dachverband Deutscher Immobilienverwalter e.V. ,Dorotheenstr. 35, 10117 Berlin
  • 14 August 2012, Organiser: Dachverband Deutscher Immobilienverwalter e.V., Hamburg

CURRENT PUBLICATIONS, LECTURES AND
SEMINARS ON THE TOPIC OF COMPANY VALUATION

Publications

Contribution “Unternehmensbewertung im Schadensersatzrecht” in “Rechtshandbuch Unternehmensbewertung, 2nd edition ” (Fleischer/Hüttemann)
Author:
WP StB Dipl.-Kfm. Christoph Wollny
Editor: Dipl.-Kfm. Prof. Dr. iur. Holger Fleischer, LL.M. Dipl.-Volksw. Prof. Dr. iur. Rainer Hüttemann
Publication date: 2019
Manual: 1472 pages in German
ISBN: 978-3-504-45561-3
Publisher: Otto Schmidt Verlag

Essay: “Damages post M&A in c.i.c or tort and breach of warranty”
Authors:
Prof. Dr. Gerhard H. Wächter, WP StB Dipl.-Kfm. Christoph Wollny
NZG (New Journal of Corporate Law) No. 21/2019

Book 3rd edition: “Der objektivierte Unternehmenswert – Unternehmensbewertung bei gesetzlichen und vertraglichen Bewertungsanlässen” (The objectified enterprise value – enterprise valuation in statutory and contractual valuation situations)
Author:
WP StB Dipl.-Kfm. Christoph Wollny
Date of publication: 28 June 2018
Bound: 890 pages
ISBN-10: 3482549834
ISBN-13: 978-3482549830
NWB Verlag; Edition: 3rd, revised and expanded edition. Online version included.

Essay: “A Proposal for the Calculation of Damages in Post-M&A Disputes over Deceptions and Breaches of Guaranties.”
Author:
Prof. Dr. Gerhard H. Wächter, WP StB Dipl.-Kfm. Christoph Wollny.
SchiedsVZ 2018, Issue 2
Download Essay

Essay: “The Valuation Date for Enterprise Values in Shareholder Compensation, M&A Transactions and Compensation for Damages”
Author:
WP StB Dipl.-Kfm. Christoph Wollny
DStR No. 17/2017

Contribution “Company valuation, equity guarantee and purchase price adjustment” in “Kaufpreisanpassungs- und Earnout-Klauseln bei M&A-Transaktionen: Contributions of the 2nd Leipzig Conference Mergers & Acquisitions” (Drygala / Wächter)
Authors:
WP StB Dipl.-Kfm. Christoph Wollny
Editors: Prof. Dr. Tim Drygala, Dr. Gerhard H. Wächter
Publication date: 20.12.2016
Paperback: 277 pages in German
ISBN-10: 3406694098
ISBN-13: 978-3406694097
Publisher: C.H. Beck, 1st edition

Essay: “Abgesang auf die Abgeltungsteuer – Einfluss auf den Unternehmenswert?”
Author:
WP StB Dipl.-Kfm. Christoph Wollny
DStR No. 46/2016

Essay: “(In-)Consideration of the accounting principle of prudence in business valuation.”
Author:
WP StB Dipl.-Kfm. Christoph Wollny
DStR No. 41/2016

Paper: “Divestment options for shareholders in a squeeze-out”
Author: Christoph Wollny, MBA, CPA
DStR Nr. 48/2015

Article: “Compensation of damages and company valuation: Differences between an objectified and a subjective company valuation?” in “Balance guarantees in M&A transactions” (Drygala / Wächter)
Author: WP StB Dipl.-Kfm. Christoph Wollny
Publisher: Prof. Dr. Tim Drygala, Dr. Gerhard H. Wächter
Publishing date: April 2015
Pocket book: 317 pages in German
ISBN-10: 3406672256
ISBN-13: 978-3406672255
Publishing house: C.H. Beck, 1st edition

Paper: “Mindestwertregel und Konzernbewertung” [Minimum value rule and group valuation]
Author: Christoph Wollny, MBA, independent auditor and tax consultant
DStR no. 42/2014

Paper: “Wer den Schaden hat, muss für die Bewertung sorgen – Unternehmensbewertung zur Ermittlung von Schadensersatzansprüchen” [The party sustaining damage must cater to valuation – Company auditing to determine compensation claims]
Author: Christoph Wollny, MBA, independent auditor and tax consultant
DStR no. 40/2013

Paper: “Fairness Opinion und Angemessenheitsprüfung des Kaufpreises – Lehren aus dem Fall EnBW” [Fairness opinion and assessment of purchase price suitability – Lessons derived from the EnBW case]
Author: Christoph Wollny, MBA, independent auditor and tax consultant
DStR no. 10/2013
Download paper

Paper: “Die Bewertung von Immobiliengesellschaften” [Assessment of real estate companies]
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
BewertungsPraktiker no. 3/2012

Book: “Unternehmensbewertung für die Erbschaftsteuer” [Company Assessment for Inheritance Tax]
Author: Christoph Wollny, MBA, independent auditor and tax consultant, Published: August 2012
Hardback issue: 584 pages in German
ISBN-10: 3482633819
ISBN-13: 978-3482633812
Publisher: NWB Verlag, 1st edition, online version inc.

Paper: “Vereinfachtes Ertragsverfahren – Anmerkungen zur Verletzung der Steueräquivalenz” [Simplified income procedures – Notes on the infringement of tax equivalence]
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
DStR no. 27/2012

Paper: “Substanzwert reloaded – Renaissance eines wertlosen Bewertungsverfahrens (Teil II)” [Net asset value reloaded – Resurgence of a redundant valuation method (Part II)]
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
Deutsches Steuerrecht, 15 2012

Paper: “Substanzwert reloaded – Renaissance eines wertlosen Bewertungsverfahrens (Teil I)” [Net asset value reloaded – Resurgence of a redundant valuation method (Part I)]
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
Deutsches Steuerrecht, 14 2012

Contribution: “Kommentierte Checkliste Gründung oder Übernahme eines Unternehmens” [Annotated check list for the establishment or takeover of a company]
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
Date of publication: May 2012
Verlag des wissenschaftlichen Instituts der Steuerberater GmbH

Article: “Bewertung von Immobiliengesellschaften nach der Erbschaftsteuerreform” [Valuation of real estate companies in the wake of the reform of inheritance tax]
Author: Christoph Wollny, MBA, independent auditor and tax consultant, Der ImmobilienVerwalter, 02 2011

Article: “Führt der objektivierte Unternehmenswert zum Verkehrswert?” [Does objectified company value induce market value?] – a definition
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
BewertungsPraktiker, October 2010

Book –2nd edition: “Der objektivierte Unternehmenswert – Unternehmensbewertung bei gesetzlichen und vertraglichen Bewertungsanlässen” [Objectified Company Value – Company Valuation on Legal and Contractual Grounds]
Author: Christoph Wollny, MBA, independent auditor and tax consultant, Published: September 2010
Hardback: 446 pages
ISBN-10: 3482549826
ISBN-13: 978-3482549823
NWB Verlag: revised and extended edition. (15 September 2010)

Article: “Der objektivierte Unternehmenswert als Bemessungsgrundlage der Erbschaftsteuer – Kann er den Anspruch auf die geforderte Verkehrswertermittlung erfüllen?” [Objectified company value as the basis of assessment for inheritance tax – Can it meet the challenge of determining requisite market value?]
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
BBB BeraterBrief Betriebswirtschaft October 2008, Issue no. 10/08

Article: “Der objektivierte Unternehmenswert als Grundlage einer Kaufpreisentscheidung” [Objectified company value as the basis of deciding purchase price]
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
Business & Law Frankfurt, April 2008, pp. 26/27

Article: “Standard IDW ES1 – Im Wandel” [Standard IDW ES1 – in flux]
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
Datev-Magazin, January 2008, p. 38 ff.

Contribution: “Unternehmensbewertung” [Company valuation]
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
Date of publication: December 2005
57th subsequent delivery for the loose leaf notebook
Prof. Hans Ott (Ed.) Sale, transfer, commissioning of business and freelancing
Deubner Verlag GmbH & Co. KG (LP)

Contribution: “Kommentierte Checkliste Gründung oder Übernahme eines Unternehmens” [Annotated check list for the establishment or takeover of a company]
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
Date of publication: January 2008
Verlag des wissenschaftlichen Instituts der Steuerberater GmbH

Article: “Bewertung zwischen Subjekt und Objekt – Auswirkungen der Betrachtungsperspektive auf die Unternehmensbewertung” [Valuation between subject and object – Effects of perspective on company valuation]
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
FINANCE, June 2005; pp. 94/95

Paper: “Bewertung von Handlungsspielräumen im Rahmen von Unternehmensbewertungen nach IDW S1” [Valuation of scope for manoeuvrability within the parameters of company valuations consistent with IDW S1]
Author: Carsten Kruppe, MBA
Date of publication: October 2004
Finanz Betrieb, pp. 669-674

Article: “Bewertung junger Unternehmen” [Valuation of young enterprises]
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
Unternehmermagazin, Issue 7/8, 2001, p. 44

Paper: “Unternehmensbewertung und Unternehmenskauf” [Company valuation and acquisition]
Author: Christoph Wollny, MBA, independent auditor and tax consultant,
Date of publication: June 2000
23rd subsequent delivery for the loose leaf notebook
Bühner, R. (Ed.), Organisation,
Verlag Moderne Industrie