Buying a company as a share deal

Buying a company as a Share Deal: Debt push down

In the context of a share deal, a large part of the acquisition costs is usually financed by borrowing. Via the structuring variant “Debt push down” in the sense of combining the interest expenses of the acquirer with the operating results of the target company, the repayment of the loan can …

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Taxation of Foreign Companies in Germany

Taxation of Foreign Companies in Germany

If foreign companies develop activities and generate income in Germany, the question arises as to whether they are to be classified as partnerships or corporations under German law and taxed accordingly in accordance with the rules of income (German income tax )or corporation tax law (German CIT). Initial indications are provided …

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Asset Deal or Share Deal?

Asset Deal or Share Deal?

What is it? In principle, a company can be acquired or sold either by acquiring or selling the entire assets individually or by the buyer acquiring all shares in the company. The latter is called a share deal.  The so-called share deal is possible for all companies in which the share …

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Personnel costs

Personnel costs

Wage costs are an important cost item for most companies. In addition to the employee’s gross salary, certain social security contributions must be paid by the employer. The so-called immediate reporting obligation is also prescribed for certain industries. The following is an overview of the individual cost items. The values …

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