Flexible flow splitting enables manufacturing a new kind of semi-finished goods: bifurcated sheet metal in integral style with non-linear progression of the bifurcation line. Beside special geometrical features, this forming process is associated with severe plastic deformation (spd) processes. Due to the strategy of process guidance, it is possible to process diverse parts with different geometry and mechanical behavior without changing of tools or programming. To predict complex flow splitting processes with the help of FEM simulation, methods like the cut and expand method (CEM) have been developed in the recent past, to decrease calculation time and increase efficiency of the simulation. As the flexible flow splitting process is a non-steady forming process, this method is no longer suitable and has to be adapted. A further development of the cut and flexible expand method (CfEM) will solve this problem. This paper will present the operation mode of the process and the simulation method. The characteristics of this forming process and a comparison of experimental and numerical results will be presented.