Swiss M&A Knowledge Hub
Valuation methodology, deal intelligence, and Swiss M&A fundamentals.
How to value an SME in Switzerland?
In Switzerland, the 'Practitioner's Method' (Méthode des Praticiens) is the dominant standard. It calculates valuation as a weighted average: twice th...
Read01.02What is the difference between Value and Price?
Value is a theoretical calculation based on risk and return; Price is the cheque signed at closing. A valuation report gives you a range; a competitiv...
Read01.03What is the DCF method and when to use it?
The Discounted Cash Flow (DCF) method is standard for startups but often rejected for stable SMEs. It values a company based on projected future cash ...
ReadValuation Methodology
How to value an SME in Switzerland?
In Switzerland, the 'Practitioner's Method' (Méthode des Praticiens) is the dominant standard. It calculates valuation a...
What is the difference between Value and Price?
Value is a theoretical calculation based on risk and return; Price is the cheque signed at closing. A valuation report g...
What is the DCF method and when to use it?
The Discounted Cash Flow (DCF) method is standard for startups but often rejected for stable SMEs. It values a company b...
What is the difference between Substanzwert and Ertragswert?
Substanzwert (Net Asset Value) measures what a company owns; Ertragswert (Earnings Value) measures what it earns. The Pr...
How to value a GmbH vs an AG in Switzerland?
The valuation methodology is identical for GmbH and AG, but the legal form affects transferability, buyer pool, and effe...
How is goodwill calculated under Swiss law?
Goodwill is the excess of the purchase price over the fair value of net identifiable assets. Under Swiss GAAP FER, goodw...
Financial Analysis
How to value a company based on revenue?
Revenue multiples are irrelevant for most mature Swiss SMEs; buyers pay for profit (EBITDA). Only high-growth software (...
How to calculate 'Normalized' EBITDA?
Normalized EBITDA adds back 'owner-specific' expenses to reveal true profitability. This is the single most effective le...
What is the value of a company with 100k CHF profit?
A company with CHF 100k profit typically trades at a lower multiple (2x-4x) than larger peers. This 'Small Cap Discount'...
What are the current EBITDA multiples for Swiss industries?
Swiss SME EBITDA multiples in 2026 range from 3.5× for commodity sectors to 15× for high-growth tech, with the median ar...
How to calculate my company value for free?
You can estimate your company's value in 30 minutes using two methods: the Praktikermethode (statutory floor) and EBITDA...
What is a due diligence checklist for Swiss SME acquisitions?
Due diligence (DD) is the buyer's systematic investigation of a target company before closing. For Swiss SMEs, the proce...
Exit & Value Creation
How to calculate the exit price of my company?
The Exit Price (Equity Value) is Enterprise Value minus Net Debt. Most deals are 'Cash-Free / Debt-Free'. You keep your ...
What are the 4 main drivers of company value?
Value is driven by Growth, Profitability, Independence, and Predictability. Enhancing these four drivers increases both ...
How to increase company value before selling?
The best time to start preparing for sale is 24 months before you want to close. Strategic value enhancement can increas...
What is an earn-out clause in Swiss M&A?
An earn-out is a contingent payment mechanism where part of the purchase price depends on the company's future performan...
What is a Management Buyout (MBO) in Switzerland?
A Management Buyout (MBO) is the acquisition of a company by its existing management team, often with the support of ext...
Tax & Legal
How to sell my company tax-free?
In Switzerland, the sale of private shares is generally a tax-free private capital gain. This 'Tax-Free Exit' is the cen...
What is Indirect Partial Liquidation (IPL)?
Indirect Partial Liquidation (IPL) occurs when a buyer uses the target's cash to finance the purchase, triggering a retr...
How is a company valued in a Swiss divorce?
In Swiss divorce proceedings, a business owned by one spouse is valued at its 'objective market value' for equitable dis...
How to value a company for the Swiss tax return?
For Swiss wealth tax purposes, non-listed company shares are valued using the Praktikermethode as prescribed by Tax Circ...
How to dissolve hidden reserves in Switzerland?
Dissolving hidden reserves (Auflösung stiller Reserven) converts unreported value into visible profit, triggering corpor...
Succession & Planning
What is the SME succession planning checklist for Switzerland?
Successful succession requires 3-5 years of preparation. This 20-point checklist covers the financial, legal, operationa...
How to optimize taxes in Swiss business succession?
Proper tax structuring can save CHF 500,000 to 5,000,000 on a typical Swiss SME succession. The tax-free capital gain on...
What are hidden reserves and how do they affect valuation?
Hidden reserves (stille Reserven) are the difference between an asset's conservative book value and its true economic va...
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Deep forensic analysis across every major Swiss sector — SWOT, cost structures, key players, and valuation multiples.
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