A study from I-ADVISE describes the evolution of valuation practices in Germany related to squeeze-outs, control and profit-and-loss transfer agreements, mergers, and legal changes between 2010 and 2018. The study is designed to serve as a reference point for the most important parameters of valuations and offers an overview of solutions to a multitude of questions valuation professionals have. “The new tendency to derive the terminal value from average margin estimates or long-term projections by the valuator has a high potential value impact,” explains Dr. Jochen Beumer, head of valuation services of I-ADVISE AG.