Some transactions concerning corporations require a special procedure specified by law. For example, if shareholders decide on: a minority shareholders squeeze-out to improve the company's operations; a merger in order to achieve synergy effects; a transfer of activities to another company in exchange for shares; or a demerger for a planned disposal - it is necessary to prepare formal documentation and submit it to the relevant commercial court.

In situations specified by law, in particular in accordance with Art. 311, 417, 503 and 538 of the Commercial Partnerships and Companies Code, in the case of:

• minority shareholder squeeze-out,
• mergers and demergers of corporations, and
• provision of in-kind contributions to the company's equity,

reliable and objective company valuations are required, which constitute the basis for an independent expert to carry out the procedures required by law.

Such expert procedures, depending on the situation, may include: a review of the reliability and correctness of the merger plan and the agreed share exchange ratio, a determination of the squeeze-out price or an opinion on the fair value of the in-kind contribution.

Having extensive experience in preparing valuations for the regulatory purposes, we support our clients comprehensively throughout the entire process, cooperating with the expert and lawyers.

At the client's request, we present the results of our work to management boards, supervisory boards, general shareholders’ assemblies, as well as external experts appointed by courts and in other situations specified in the Commercial Partnerships and Companies Code.