M & A – Mergers & Acquisitions
Information on Mergers and Acquisitions in Switzerland:
Share Deal and Asset Deal
Introduction: Mergers & Acquisitions
Table of Content
MERGERS & ACQUISITIONS
ACQUISITIONS
Terminology
Statutory basis
Concepts
Transaction goals
Types of acquisition
Sole trader business
Partnerships
Capital company
Elements of the deal
SHARE DEALS
Vendor-initiated due diligence
First contacts
Information memorandum
Confidentiality/exclusivity agreement
Letter of intent (LOI)
Investor Due Diligence
Provision of information to the investor
Disclosure letter
Valuation
Signing conditions
Signing
Swiss Competition Commission (WEKO) approval
ASSET DEAL
Offer
Purchase object
First contacts
Information memorandum
Confidentiality/exclusivity agreement
Letter of intent (LOI)
Due diligence
Signing conditions / Signing
Swiss Competition Commission (WEKO) approval
Closing conditions / Closing
Legal protection
Taxes
Taxes on income or profits
Withholding tax
Securities transfer stamp duty
Value added tax
CHANGE OF PARTNERS
Departure
Entry
Taxes
CONCLUSION
Checklist
Links to further legal topics
Appointment
Contact
Imprint
Disclaimer
Checklist
Share deal agenda
Checklist: Share deal agenda (PDF, 31 KB)
Asset deal agenda
Checklist: Asset deal agenda (PDF, 37 KB)
Acquisition – 10 warning signals
Checklist: Acquisition – 10 warning signals (PDF, 31 KB)
10 principles for succession integration
Checklist: Acquisition – 10 principles for succession integration (PDF, 30 KB)
Acquisition – realignment
Checklist: Acquisition – realignment (PDF, 29 KB)
Sale of business division
Checklist: Sale of business division (PDF, 58 KB)
