Session 2: Tax planning from the seller’s and buyer’s perspective

This chapter looks at the acquisition of a company from a tax perspective. Since the tax effects are directly relevant to the purchase price, tax planning is of vital importance from both the seller’s and the buyer’s perspective. The focus of the presentation is in particular on the timing of the acquisition, the different treatment of asset deals and share deals, cross-border aspects, post-acquisition tax planning, as well as effects of the tax structure on the shareholder level.