Dutch law requires an “inbrengverklaring” (contribution in kind statement) when a company is initially funded with equity that states, amongst other things, the value of the contributed shares and the valuation method applied. The inbrengverklaring is drawn up by a registered accountant or administrative accountant, who relies on a valuation from an independent valuation advisor.
Shareholder disputes can sometimes relate to a disagreement between shareholders concerning the sale of a company’s shares. In these cases, it can be helpful to have share value determined by an independent valuator.
Company statutes sometimes require shareholders to ask for an independent valuation when selling shares between each other. AN Valuation Services is a trusted advisor providing an independent viewpoint.