The work "Business Valuation in the Context of Equalization of Gains in Freelance Practice" addresses a problem that is of interest not only to courts and lawyers in the field of family law. The question "What is my practice worth?" is one that every doctor, tax advisor, auditor, or lawyer has likely asked at least once. The author tackles this issue specifically in relation to valuation for the purpose of equalization of gains, particularly in the case of divorce. However, the presentation shows that the valuation for this occasion differs only in a few - rather insignificant - aspects from the valuation for other occasions. Therefore, the paper also provides guidelines and valuation schemes that are relevant in cases of sale, the exit of partners, claims for compulsory shares, and so on.