Company Acquisition

In cases of the purchase/sale of a company we offer our counselling services both under civil law and fiscal law aspects. In this context there are a number of significant points which must be considered and account of which must be taken in the purchase or sales agreement, i.e.:

     ·     Share deal or asset deal

     ·     What type of due diligence was or is to be performed?

     ·     Steps to cause a valuation of the company to be done

     ·     Transfer of ownership of the company and transfer of employment contracts

     ·     Handling of the company’s pension scheme

     ·     Effects upon a company split-up

     ·     Liability in case of continuation of company operations

     ·     Liability under the German Fiscal Code

     ·     Who prepares the balance sheet as of the balance sheet date if an equity capital guarantee is agreed-upon?

     ·     Transfer of rights in rem and payment of purchase price

     ·     Claims arising as a result of mismanagement

     ·     Special problems arising in the case of single-entity relationships

     ·     Handling of fiscal consequences which arise as a result of an investigation by the Inland Revenue