All documents from the ISIS) seminar "Current tax topics in M&A transactions" from March 21, 2024 under the direction of Susanne Schreiber in one PDF document. Case studies, detailed solution notes and slides: Here you will find all documents of the individual workshops according to the following content description.
Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.
view in original language (German)Social security law issues in transactions
Workshop on "Social security law issues in transactions" by René Aeschlimann and Martin Leu on the occasion of the ISIS seminar "Current tax issues in M&A transactions" on March 21, 2024.
Tax aspects of financing
Workshop on "Tax Aspects of Financing" by Stefan Oesterhelt and Daniel Bieri on the occasion of the ISIS seminar "Current Tax Issues in M&A Transactions" on March 21, 2024.
Strategies and challenges in tax due diligence
Workshop on "Strategies and Challenges in Tax Due Diligence" by Matthias Marbach and Juliette Buob on the occasion of the ISIS seminar "Current Tax Topics in M&A Transactions" on March 21, 2024.
Pillar 2 for M&A transactions and mergers
Workshop on "Pillar 2 in M&A transactions and mergers" by Thomas Hug and Flurin Poltera on the occasion of the ISIS seminar "Current tax topics in M&A transactions" on March 21, 2024.
Carve-outs and real estate transactions
Workshop on "Carve-outs and Real Estate Transactions" by Maxim Dolder and Gianfranco Gambaro on the occasion of the ISIS seminar "Current Tax Topics in M&A Transactions" on March 21, 2024.
M&A transactions raise complex tax issues.
Identifying tax risks during due diligence and addressing them—for example, quantifying and factoring them into the purchase price, remedying them, disclosing them, securing contractual protection and defense post-acquisition, or covering them through tax insurance.
Given rising interest rates, tax issues related to acquisition financing are also coming back into sharper focus, e.g., in the context of financing via bonds domestically and abroad. By separating the operating company from the real estate, different buyers can be targeted. However, complex tax issues regularly arise in this context. In addition to tax implications, transactions can often lead to unintended social security contribution consequences that must not be overlooked. And in an international context, the effects of Pillar 2 on tax attributes in transactions, on joint ventures, and on contractual safeguards must be considered.
Speakers from the consulting sector and tax authorities will examine current tax pitfalls from various perspectives.
