Current tax issues in M&A transactions

When:
21
.
March
-
.
2024
|
09.00 - 17.40 hrs
Webinar - ISIS) - Institute of Swiss and International Tax Law
Pin Location - ISIS) - Institute of Swiss and International Tax Law
Online - ISIS) - Institute of Swiss and International Tax Law
Pin Location - ISIS) - Institute of Swiss and International Tax Law
Online - ISIS) - Institute of Swiss and International Tax Law
Place:
Renaissance Zurich Tower Hotel, Turbinenstrasse 20, 8005 Zurich
*
+ online!
Price:
1090
|
Members & Reduced:
CHF
990
(incl. VAT)
Info - ISIS) - Institute for Swiss and International Tax Law
Language:
German
Reference:
Management:
Susanne Schreiber

Content

Challenging tax issues arise in M&A transactions.

The identification of tax risks as part of due diligence and how to deal with them, e.g. quantification and consideration in the purchase price, cure, disclosure, contractual protection and defense after acquisition or coverage by tax insurance. 

In view of rising interest rates, tax issues relating to acquisition financing are also coming back into focus, e.g. financing via bonds in Germany and abroad. Different buyers can be approached by splitting up the operating company and real estate. However, complex tax issues regularly arise here. In addition to tax consequences, transactions can often lead to unintended social security consequences that should not be ignored. And in the international environment, the effects of Pillar 2 on tax attributes in transactions, on joint ventures and contractual hedging must be considered. 

Speakers from the consulting sector and tax authorities will shed light on current tax pitfalls from various angles. 

Main topics

  • M&A transactions
  • Due diligence questions
  • Tax Insurance
  • Acquisition financing
  • Social security contributions
  • Pillar 2

- Program -

Welcome by the seminar leader

-

Susanne SchreiberSusanne Schreiber

Strategies and challenges in tax due diligence

-

Workshop

Selected tax aspects and risks in transactions and possible solutions (e.g. purchase price reduction, indemnification or completion conditions in the purchase agreement, retention of purchase price).
Matthias MarbachMatthias Marbach
Juliette BuobJuliette Buob

Tax aspects of financing

-

Workshop

Withholding tax and stamp duty on domestic and foreign bonds, syndicated loan agreements, funds as lenders, securitizations and exposure transfers, covered bonds
Stefan OesterheltStefan Oesterhelt
Daniel BieriDaniel Bieri

Carve-outs and real estate transactions

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Workshop

Spin-off of real estate companies, dealing with blocking periods, sales and mergers of real estate companies and tax aspects for companies and shareholders
Maxim DolderMaxim Dolder
Gianfranco GambaroGianfranco Gambaro

Social security law issues in transactions

-

Workshop

Social security contributions on taxable purchase price components, reclassification of purchase price as wages, taxes on employee shareholdings and wages from third parties, processing in practice and in the event of audits
René AeschlimannRené Aeschlimann
Martin LeuMartin Leu

Pillar 2 for M&A transactions and mergers

-

Workshop

Influence on tax attributes on acquisition or sale by the company concerned, optimization options, influence of consolidation rules on mergers and acquisitions and disposals, SPA rules
Thomas HugThomas Hug
Flurin PolteraFlurin Poltera

- Program end -

Useful tips

Online / Hybrid

You can participate in this seminar both on-site and virtually.

Discounts

Members of ISIS, employees of courts and administrations as well as persons under 35 years of age or in training receive a discount on the regular seminar price (for details see section 6 of the GTC).

Professional training

Participation in the one-day ISIS) seminar is confirmed with 8 lessons of professional development.

Included in the price

Documentation; in case of on-site participation also stand-up lunch and refreshments during breaks

Why ISIS Seminars?

  • Top speakers
  • Exclusive venues
  • Personal networking
  • High quality documents
  • Detailed solution instructions
Continuing education in tax law
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In the compact seminars, you will acquire the basic knowledge of Swiss and international tax law in individual topic-related modules. These basics are supplemented by the latest developments in tax law.

The compact seminars are usually one-day events at a central location, but they can also be attended as an online event via streaming.

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The integration seminars are usually one-day events with introductory speeches as well as presentations on the respective cross-tax topics. The tax-specific issues are dealt with by discussing case studies.

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The in-depth seminars provide an intensive examination of complex tax issues. The in-depth seminars are mainly or exclusively designed as workshops. After a brief introduction to the topic, practical examples are presented with the aim of stimulating in-depth discussions.

In order to leave enough time for the exchange of ideas
also outside the workshops, the in-depth seminars are partly two-day events, where special emphasis is also placed on the ambience.

The in-depth seminars are aimed at experienced tax professionals and those who want to become one.

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