We support our clients in formal proceedings and legal disputes concerning property and financial issues. As part of our support, we can prepare a formal private opinion or a partial analysis focusing on a certain area of the overall issue.
Our cooperation may concern different phases of the proceedings or dispute:
- analytical and preparatory phase,
- the phase of formal filing of a claim or responding to a claim,
- the mediation phase,
- the court stage.
Our experience shows that, in fact, the thematic area of cooperation with our clients is almost unlimited. Frequent areas of our services are appraisal related matters concerning:
- estimation of the economic damages and lost profits,
- valuation of contributions in kind in the form of an enterprise, an organized part of an enterprise, as well as shares,
- division of property in inheritance and divorce cases relating to i) sole proprietorships, ii) participating interests in partnerships (Art. 65 of the Commercial Companies Code - CCC), iii) shares in capital companies,
- valuation of participating interests of business associates withdrawing from i) a civil partnership (Art. 871 of the Civil Code), ii) a general partnership, iii) a partnership, iv) a limited partnership, v) limited joint-stock partnership (Art. 65 CCC),
- valuation of shares in the case of compulsory redemption in i) a limited liability company, ii) a simple joint-stock company and iii) a joint-stock company (Art. 199, 30045 and 359 CCC, respectively),
- appraisal of the shares of a shareholder being excluded in a limited liability company (Art. 266 CCC),
- appraisal of the shares of a shareholder being excluded or resigning in a simple joint-stock company (Art. 30049 and 30050 CCC),
- valuation of minority holdings of shares subject to compulsory buyout (Articles 416, 417, 418, 516, 541, 214, 2110 and 2111 CCC; the so-called Holding Law in effect as of October 13, 2022 also applies to shares in limited liability companies),
- determination of the ratio (parity) of exchange of shares in the processes of mergers and divisions of companies (Art. 492, 499, 529 and 534 CCC),
- appraisal of shares of shareholders in the case of transformation of a capital company into a partnership (Art. 558 CCC),
- valuation of an enterprise and an organized part of an enterprise of entities in the state of bankruptcy (Art. 316 - 319 of the Bankruptcy Law),
- appraisal of an enterprise, an organized part of an enterprise or assets constituting a significant part of an enterprise (pre-pack / prepared liquidation / Art. 56a - 56c of the Bankruptcy Law).
Given the fact that one of the members of our team is a person acting as a court expert, we have practical experience in preparing opinions and reports suitable for the specifics of formal processes, litigation cases and court proceedings.
Regardless of possibility of the preparation of private opinions, we are ready to serve as formal expert witnesses in the following processes:
- valuation of minority shareholdings in the event of a significant change in the scope of business of a joint-stock company (Article 416 CCC),
- appraisal of minority shareholdings in a compulsory buyout initiated by majority or minority shareholders (Article 418 CCC),
- valuation of shares of shareholders not agreeing to an amendment of the company’s agreement or the articles of association introducing additional grounds for refusal to carry out a binding order from a parent company (Art. 214 CCC - Holding Law),
- valuation of shares of minority shareholders of a subsidiary company demanding a compulsory buyout of their shares (Art. 2110 CCC - Holding Law),
- valuation of shares of minority shareholders of a subsidiary company in a compulsory buyout of their shares initiated by majority shareholders (Art. 2111 CCC - Holding Law),
- examination of the merger plan of companies in terms of correctness and reliability (Art. 502 CCC),
- valuation of minority shareholdings in mergers where the acquiring company holds not less than 90% of the shares of the target company (Art. 516 CCC),
- examination of the division plan of a company in terms of correctness and reliability (Art. 537 CCC),
- valuation of shares of shareholders raising objections to the division plan and demanding a compulsory buyout of their shares (Art. 541 CCC),
- appraisal of an enterprise, an organized part of an enterprise or assets constituting a significant part of an enterprise (pre-pack / prepared liquidation / Art. 56a - 56c of the Bankruptcy Law).
With regard to the above-mentioned processes, the selection of an expert is generally at the discretion of the relevant entity involved in the proceedings.