The proper determination of the capitalization interest rate and its central components, the base interest rate and risk premium, is of great importance for company valuation. However, recognized methods and procedures for its clear and unambiguous establishment are lacking, making this topic a central point of contention in legal proceedings. Based on an analysis of business management theory, Volker Metz identifies and discusses principles and methods that are intended to contribute to the proper determination of the capitalization interest rate. In this context, commonly used procedures are thoroughly examined, and new solutions are presented. The intensive engagement with the judiciary's perspective on determining the base interest rate and the risk premium, as well as the deviations from standard practices that arise, are also addressed.