Valuation Services

We provide professional valuation services covering businesses, shares, intangible assets, lost profits and the economic value of various transactions.

Valuation is frequently required in the context of M&A transactions, corporate reorganisations, capital-raising processes, transfer pricing projects, financial reporting, and litigation.

Valuation Areas

Valuation Areas

Business Valuation

Business valuation is a critical instrument in a wide range of situations: mergers and acquisitions (M&A), attracting new investors, reorganisations, litigation, as well as for tax and financial reporting purposes. We apply internationally recognised methodologies (IVS - International Valuation Standards, as well as LVS 401 and other applicable local standards), ensuring transparency and comparability of results.

Typical business valuation scenarios:

Sale or acquisition of a business or a stake in a business;
Attraction of new investors or business partners;
Shareholder disputes and litigation proceedings;
Restructuring and corporate reorganisation;
Succession and inheritance matters;
Tax planning and transaction structuring
Financial statement preparation in accordance with statutory or standard requirements
Related-party transactions requiring an independent fair market value report.

Intangible Asset Valuation

Lost Profit Valuation

Financial Instrument and Other Asset Valuation

Vērtēšanas pakalpojumi

The Substance and Significance of Valuation Services

Valuation encompasses a broad spectrum - from the valuation of businesses and shares to intangible assets (trademarks, patents, licences, software, customer relationships, etc.) and financial instruments. Professional valuation is not simply a numerical exercise - it is a detailed analytical process in which the business model, market trends, competitive environment, financial stability, and the applicable legal and tax framework are all taken into account.

An independent valuer helps ensure that decisions relating to transactions, investments, or restructurings are founded on clear and verifiable grounds. This enables shareholders, management, and investors alike to avoid subjectivity and make decisions that reduce risks and enhance the prospects of sustainable long-term growth.

When Are Valuations Required?

Valuation is essential in many business, legal, and financial situations. An independent valuation is required both as a matter of legal obligation and as a fundamental instrument for decision-making and risk management.

sale or acquisition of a business or a stake in a business (M&A transactions)
attraction of new investors, share issuances, capital increases
contribution of assets in kind to share capital;
mergers, demergers, and corporate reorganisations;
financial and business assessments prior to strategic decisions.

Latest News

Different classes of shares in a SIA and the related tax considerations

Different classes of shares in a SIA and the related tax considerations

2 July 2026

Employee shares as a personnel motivation tool with effective tax advantages. Since 2021, Latvian private limited companies (SIA) have been able to issue different classes of shares.

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Is a transfer pricing adjustment a service for VAT purposes? The CJEU’s judgment in “Stellantis Portugal” (C-603/24)

Is a transfer pricing adjustment a service for VAT purposes? The CJEU’s judgment in “Stellantis Portugal” (C-603/24)

26 June 2026

On 13 May 2026 the Court of Justice of the European Union (CJEU) ruled in Case C-603/24 “Stellantis Portugal” on whether a transfer pricing adjustment between related companies amounts to a service subject to value added tax (VAT).

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The tax authority requests documents. How should you respond?

The tax authority requests documents. How should you respond?

18 June 2026

A letter from the SRS is not a formality For most companies, contact with the State Revenue Service (SRS) does not begin with a tax audit.

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