M & A – Mergers & Acquisitions

• 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
  • Closing conditions
  • Closing
  • Public Tender Offer
  • Unfriendly take-overs
  • Legal protection
  • Financing
  • Taxes
• 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