How does an earn-out work in a business acquisition?

Earn-out links purchase price to future performance in business acquisitions. Read how this construction bridges valuation gaps and mitigates risks.
What are alternatives to retrospective acquisition?

Discover 5 practical alternatives to retrospective acquisitions: locked box, earn-outs, escrow and more.
How to avoid retrospective risk in M&A?

Find out how to avoid costly surprises in M&A transactions by identifying retrospective risks early.
What tax do you pay on an asset liability transaction?

VAT, transfer tax and corporate income tax in asset-liability transactions explained. Optimise your tax structure and save costs.
When is an asset deal more beneficial for tax purposes than a share deal?

Asset deal vs share deal: find out which transaction structure is more tax advantageous for your M&A deal.
How is goodwill treated in an asset deal?

Goodwill in asset deals: valuation, tax advantages and crucial risks that determine your deal strategy.
What are the risks of a retrospective asset deal?

Retrospective asset deals bring legal, tax and operational risks. Find out how to safely navigate this complex transaction structure.
How are contracts transferred in an asset liability transaction?

Contract transfer in asset deals requires consent of contracting parties. Discover legal requirements and risk management for successful business acquisition.
How does a locked box mechanism work in a takeover?

Locked box mechanism ensures price certainty in business acquisitions. Discover advantages, risks and practical application.
What does retroactivity mean in a business acquisition?

Economic effects before legal transfer: understand retrospective business acquisitions and avoid costly pitfalls.