M&A Tax

The entry into new mar­kets or the se­pa­ra­tion of parts of a com­pany needs to be well thought out on a re­gu­lar ba­sis. In ad­di­tion to stra­te­gic con­side­ra­ti­ons, tax con­side­ra­ti­ons should not be igno­red. Af­ter all, con­side­ra­ble risks can lurk in this area too. On the other hand, op­por­tu­nities must be sei­zed: Howe­ver, the purchase price or the fi­nan­cial com­pany mo­del can also be op­ti­mi­zed by skill­ful de­sign.

Cor­po­rate tran­sac­tions, re­gard­less of their na­ture, are ac­com­pa­nied by com­plex tax is­sues. It is im­port­ant to op­ti­mize and har­mo­nize the tax si­tua­tion of the com­pa­nies in­vol­ved in the tran­sac­tion. If such tran­sac­tions are car­ried out across the bor­der, the chal­len­ges are even grea­ter if se­veral tax ju­ris­dic­tions come into play. Eb­ner Stolz ad­vi­ses com­pa­nies, pri­vate equity firms and stra­te­gists na­tio­nally and in­ter­na­tio­nally when com­pany ac­qui­si­ti­ons or sa­les are on the agenda. Re­gard­less of whe­ther share or as­set deals, re­struc­tu­rings, ma­nage­ment buy-outs, joint ven­tures or coope­ra­ti­ons - our ad­vi­sors strive to find the op­ti­mal so­lu­tion for the cli­ent and sup­port him in over­loo­king and op­ti­mi­zing the nu­me­rous tax is­sues in­vol­ved in na­tio­nal and in­ter­na­tio­nal cor­po­rate tran­sac­tions. In cross-bor­der tran­sac­tions, we work very clo­sely and re­gu­larly with col­lea­gues in our net­work as re­qui­red.

To this end, we work with you to de­ve­lop the op­ti­mal tax ac­qui­si­tion struc­ture for the plan­ned tran­sac­tion, con­side­ring the re­qui­re­ments of the com­pany as a whole and/or the fi­nan­cing part­ners. Once the tran­sac­tion has been com­ple­ted, we sup­port you in the im­ple­men­ta­tion and exe­cu­tion of the ac­qui­si­tion struc­ture. Our com­mon goal is to mi­ni­mize the tax risk areas. We also pro­vide tax ad­vice and de­cla­ra­tion for the ac­qui­red com­pany.

Our services at a glance

• Tax due di­li­gence for buy­ers and sel­lers
• Pre­pa­ra­tion of tax fact books or ven­dor due di­li­gence re­ports
• Tax and le­gal struc­tu­ring and tax op­ti­miza­tion of the ac­qui­si­tion struc­ture
• Tax ad­vice and im­ple­men­ta­tion of ma­nage­ment par­ti­ci­pa­tion pro­gram­mes and em­ployee par­ti­ci­pa­tion sche­mes
• Tax tre­at­ment and mi­ni­miza­tion of tran­sac­tion costs
• Tax ad­vice on re­struc­tu­ring such as mer­gers, amal­ga­ma­ti­ons, spin-offs and carve-outs
• SPA ad­vice (tax clause, tax ex­emp­tion) and draf­ting of con­tracts (e.g. SHA, SPA, share­hol­dings, con­trol and pro­fit trans­fer, share­hol­der agree­ment)
• Tax ad­vice on ma­nage­ment buy-out
• In­te­gra­tion of the ac­qui­red parts of the com­pany (e.g. crea­tion of hol­ding struc­tures, cor­po­rate bo­dies)
• Tax ad­vice on tran­sac­tion fi­nan­cing and tax mo­del cal­cu­la­ti­ons (e.g. tax mo­del­ling, flow of funds)
• Post tran­sac­tion ser­vices
• Tax ad­vice in con­nec­tion with War­renty & In­dem­nity In­suran­ces (W&I Ver­si­che­run­gen)