Who commissions it – and what counts in court.
Two expert opinions, one question
In disputes over the value of a business, there are often two expert opinions on the table: one appointed by the court, one commissioned by a party.
Both come from expert witnesses – but their roles in the proceedings are fundamentally different.
Which expert opinion do you need, and when?
The court-appointed expert opinion
- Appointed by the court: The court selects the expert witness – not one of the parties.
- Evidence in the proceedings: The expert opinion is a central basis for the court’s decision.
- Obliged to be neutral: If there are doubts about impartiality, the expert witness can be challenged.
The private (party-commissioned) expert opinion
- Commissioned by a party: Before, alongside or entirely without court proceedings – for example, to prepare for negotiations.
- Legally a party submission: In court, it does not replace the court-appointed expert opinion, but it is taken into account as a party submission.
- Professional scrutiny: It can review a court-appointed expert opinion methodologically and identify weaknesses.
Often overlooked
Before the proceedings
A private expert opinion creates a reliable factual basis – often the key to an out-of-court settlement.
During the proceedings
It helps to review a court-appointed expert opinion and to put targeted questions to the expert witness.
Rule of thumb: Quality matters equally for both – for business valuations, in accordance with KFS/BW 1 (the Austrian professional standard for business valuation).
From our engagements: white-collar criminal proceedings, Regional Court (LG) Wels
Court-appointed expert opinion examining accounting records and calculating the loss in proceedings concerning breach of trust (Untreue). The task: reasoning that is transparent, neutral and comprehensible for the court.
Expert opinion adopted in the reasons for the judgment.
Anonymised example. Discretion is our highest priority.
Which expert opinion suits your case?
In an initial consultation, we will tell you honestly whether and how we can help.