Current tax issues in M&A transactions 2026 (ISIS seminar)

The comprehensive PDF (+530 pages) combines all solutions to the case studies from all five workshops of the seminar "Current Tax Issues in M&A Transactions". You will receive well-founded, practical answers to the central tax issues along the entire transaction cycle. From pre-deal structuring and M&A-specific income and VAT issues to complex post-closing constellations. Ideal for anyone who wants to structure and assess transactions with tax certainty.

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The PDF containing all the case solutions for the seminar offers you a unique combination of depth, practical relevance, and up-to-date information. The practice-oriented cases are designed for tax advisors, attorneys, and professionals in the M&A field.

The materials cover the entire lifecycle of a transaction and systematically address the tax challenges throughout the various phases:

Pre-Deal & Structuring: You will gain in-depth insights into carve-outs, carve-ins, and restructurings in the run-up to transactions—including the implications of the OECD’s minimum tax (BEPS Pillar 2). Topics such as equity distributions, spin-offs, international structures, and treaty eligibility issues are analyzed in depth using concrete case scenarios.

M&A from the Perspective of Individuals & Employee Ownership: The focus is on tax issues surrounding succession planning, management equity (“Sweet Equity”), rollover structures, and co-investments. The solutions demonstrate how capital gains, income, and ownership structures are classified for tax purposes and where opportunities for structuring—as well as risks—arise.

Post-Closing & Integration: Particular emphasis is placed on the often-underestimated post-closing phase. Topics covered include indirect partial liquidation (ITL), upstream financing, guarantees, vendor loans, and intra-group restructurings such as mergers or IP centralizations. The materials help identify typical pitfalls early on and navigate them with legal certainty.

Value-Added Tax in M&A Transactions: The VAT perspective is comprehensively examined using practical examples—from reporting procedures in restructurings and tax succession in asset deals to input tax deduction issues for holding and finance companies. Even complex issues such as business sales or changes in use are addressed in detail.

Practical Value: All content is based on realistic case studies and is aligned with current practice, case law, and administrative procedures. The structured solutions enable you to directly understand the tax implications and apply them to your own clients or transactions.

This PDF is therefore not only a supplement to the seminar but also a standalone reference work for complex M&A tax issues in Switzerland and in an international context.

Included Workshops

Harun Can, Roger ZbindenWorkshop also available separately for CHF 120.00

VAT issues in M&A transactions

VAT is often underestimated in M&A transactions - but can have a significant financial impact. These case studies use practical constellations to show how issues such as reporting procedures, tax succession, input tax deduction and company sales should be assessed from a VAT perspective. Among other things, complex restructurings, asset deals and special features of investment and finance companies are dealt with. The solutions provide you with clear guidelines for recognizing VAT risks and handling transactions correctly.

Marco Buchmann, Michael SchwagerWorkshop also available separately for CHF 120.00

M&A aspects for natural persons and taxation of employee shareholdings

Detailed solutions to practical case studies ranging from succession planning and "sweet equity" to roll-over and co-investment structures: Marco Buchmann and Michael Schwager highlight typical tax risks and structuring options. They focus in particular on the taxation of shareholdings, transaction structures and the distinction between income and capital gains.

Stefan Oesterhelt, Daniel BieriWorkshop also available separately for CHF 120.00

Current developments in the 10/20 non-bank rules and credit financing

Financing is a key lever in M&A transactions - and at the same time harbors considerable tax risks. These case studies show how the 10/20 non-banking rules and withholding tax apply in complex loan and guarantee structures. The topics covered include syndicated financing, cross-border structures, relocation of registered offices and convertible bonds. The solutions provide you with the necessary understanding to correctly assess financing structures for tax purposes and avoid typical pitfalls.

Martin Leu, Tobias SuterWorkshop also available separately for CHF 120.00

Post-closing M&A aspects

What tax risks arise after the closing - and how can they be identified and managed at an early stage? These case studies shed light on key post-closing issues such as indirect partial liquidation, financing structures, guarantees and intragroup restructurings. Typical stumbling blocks and their tax consequences are systematically highlighted using practical scenarios. The solutions offer you concrete guidance for the legally compliant structuring and implementation of post-deal transactions.

Andrea Jost, Antonio PerezWorkshop also available separately for CHF 120.00

Pre-deal carve-outs and carve-ins incl. Pillar 2

How can complex pre-deal structures be optimally structured from a tax perspective - and where are the biggest pitfalls lurking? These case studies will guide you through key issues relating to carve-outs, carve-ins and the effects of BEPS Pillar 2 in M&A transactions. From demergers and share distributions to withholding tax and DTA issues, practical scenarios are systematically prepared. The solutions provide you with concrete approaches and valuable insights for the tax structuring of complex transactions.