Mergers & Acquisitions

Last reviewed 03 Apr 2023

Financing

Financial assistance by the subsidiary

N/A

Subordinated debt (mezzanine capital)

N/A

Interest expenses for acquisition financing

N/A

Interest expenses on subordinate debt

N/A

EU interest barrier

N/A

Squeeze-out options

N/A

Buy-out of minority shareholders (“squeeze-out”)

N/A

Capital gains – corporations and partnerships

N/A

Sale of shares in a joint stock corporation (AG)

N/A

Sale of shares in a limited liability company (GmbH)

N/A

Sale of interest in a partnership

N/A

International participation exemption

N/A

Sale of business

N/A

Definition

N/A

Valuation

N/A

Goodwill

N/A

Mergers and demergers

N/A

Types of mergers described by commercial law

N/A

Valuation

N/A

Valuation in financial accounting

N/A

Goodwill amortisation

N/A

Tax consequences

N/A

Contributions (transfer of assets into the capital of a company)

N/A

Contributions in kind

N/A

Tax treatment

N/A

Goodwill amortization

N/A