Due to changing framework conditions, such as the elimination of liability for guarantors and issues related to name rights, as well as savings bank-specific characteristics like a focus on the common good, changes in the sponsorship of savings banks are being controversially discussed. A solid valuation must be the basis for any change in the sponsorship structure. However, there are significant deficiencies in practice regarding this. Christian Lütke-Uhlenbrock analyzes valuation methods in terms of their suitability for assessing savings banks. Special attention is given to savings bank-specific features as well as the peculiarities of banking operations and their integration into a valuation model. The focus is on the valuation process and the planning of key success components. The author demonstrates how these specifics can be integrated into the classical valuation concept of the income approach.