AN Valuation Services assesses the value of equity investments for Dutch fiscal purposes, reflecting both current market trends and valuation theory.
Dutch fiscal valuations are based on “reele waarde”, meaning fair value. This concept is based on arm’s length principle and a buyer and seller who are both informed and independent. This principle has consequences for the valuation cash flows as well as the valuation parameters.
Under most circumstances, the value of your investment will be assessed based on an income approach as a primary method, supported by a market approach. An asset approach will be applied in certain cases.