An independent valuer is a qualified professional who performs business or asset valuations without conflict of interest — not acting for any party to the transaction, and not having a financial interest in the outcome. Independence is a fundamental requirement in M&A fairness opinions, statutory valuations (contributions in kind, mergers, squeeze-outs), judicial expert mandates, and IFRS financial reporting (PPA, impairment testing). In Switzerland and France, the independence and technical qualifications of the valuer are scrutinised by auditors, courts and tax authorities — particularly when the valuation is used for fiscal or accounting purposes.

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Example: in the squeeze-out of minority shareholders of a Swiss listed company, the board mandates Hectelion as independent valuer to opine on the fairness of the offer price of CHF 42 per share. The independent valuation — using DCF, listed comparables and transaction multiples — concludes a fair value range of CHF 40–46 per share, confirming the offer falls within the fair range and supporting the board's recommendation to minority shareholders.

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Hectelion provides independent valuations for statutory, fiscal, judicial and financial reporting purposes — with the objectivity and rigour required by auditors, courts and regulatory authorities.