Purchases and Sales of Businesses

The most significant aspect of our law firm's services is to give legal, tax and business advice to purchasers and vendors of business entities. We assist vendors in finding suitable investors, in establishing data rooms, in negotiations with prospective purchasers, and finally in selecting the right purchaser.

On behalf of the prospective purchaser we carry out due diligence inspections (law - tax - finance), evaluate the business entity to be acquired and conduct negotiations with the representatives of the vendor. Of course, we also support the purchasers in selecting proper financial means to finance such acquisition.

For every corporate acquisition we choose the most favorable arrangement from a tax point of view. Generally, it is advantageous to look at the tax interests of the vendor as well as at the tax interests of the purchaser and to reconcile the two interests by mutually agreeing on a purchase price. On the part of the vendor, tax exemptions on capital gains should be achieved; on the part of the purchaser, it is important that his financing costs are taxdeductible. Furthermore, the book values of the assets of the business entity purchased should be increased to the amount of the purchase price for the purposes of future depreciations.

Besides, our law firm is engaged in dealing with antitrust matters of the planned corporate merger at an early point and - in difficult cases - we negotiate and settle all arising issues with the cartel authorities.