News in M&A transactions

BFH Ruling of November 9, 2023 – Ref.: IV R 9/21 Earn-out clauses are common in M&A transactions, allowing both buyers and sellers to benefit

Failure to comply with the reporting obligations for foreign trade and payments in connection with M&A transactions may be treated as a summary offense and

A share deal may be the best option for acquiring a business if the intention is to acquire the business as a whole as opposed