Normzweckkonforme Unternehmensbewertung und Abfindungsbemessung beim aktienrechtlichen Squeeze Out

Minority Shareholders may be excluded from a stock company in exchange for adequate cash compensation. How can one determine the legally adequate cash compensation? This question is answered by the development of an integrated proposal that complies to the legal framework, the theoretical foundations of business valuation and the need to be practicable. Thereby the area of conflict between legal standards, theory of business valuation and practice of business valuation is solved.