Mergers and acquisitions in Germany: an introduction to the legal framework for mergers and acquisitions in Germany
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
München
C.H.Beck
2020
|
| Edition: | 3rd revised edition |
| Series: | German law accessible
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIV, 173 Seiten Diagramme |
| ISBN: | 9783406749186 3406749186 |
Staff View
MARC
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| 653 | |a Mergers & Acquisitions in Germany | ||
| 653 | |a Corporate Law in Germany | ||
| 653 | |a Corporate Insolvency Law in Germany | ||
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TABLE OF CONTENTS
PREFACE V
AUTHORS VII
A. INTRODUCTION 1
B. THE CORPORATE ENVIRONMENT 3
I. COMMON FORMS OF DOING BUSINESS 3
1. OVERVIEW 3
2. SOLE PROPRIETORSHIP (EINZELKAUFMANNISCHES UNTERNEHMEN) 4
3. CIVIL LAW PARTNERSHIP (GESELLSCHAFT BIIRGERLICHEN RECHTS) 4
4. GENERAL PARTNERSHIP (OFFENE HANDELSGESELLSCHAFT) 5
5. LIMITED PARTNERSHIP (KOMMANDITGESELLSCHAFT) 5
6. SILENT PARTNERSHIP (STILLE GESELLSCHAFT) 7
7. LIMITED LIABILITY COMPANY (GESELLSCHAFT MIT BESCHRANKTER HAFTUNG) 7
8. STOCK CORPORATION (AKTIENGESELLSCHAFT) 10
A) ESTABLISHMENT 10
B) MANAGEMENT BOARD 10
C) SUPERVISORY BOARD 11
D) SHAREHOLDERS' MEETING 12
E) SHARES AND VOTING RIGHTS 13
F) SQUEEZE-OUT OF MINORITY SHAREHOLDERS 14
G) REIT-AG 15
9. PARTNERSHIP LIMITED BY SHARES (KOMMANDITGESELLSCHAFT AUFAKTIEN) . 15
10. EUROPEAN COMPANY (EUROPAISCHE GESELLSCHAFT OR SOCIETAS EUROPAEA) 16
11. FOREIGN COMPANIES IN GERMANY 16
II. MAJORITY RIGHTS AND MINORITY PROTECTION 17
1. MAJORITY RIGHTS 17
2. MINORITY PROTECTION 18
III. SHAREHOLDER LIABILITY AND PIERCING THE CORPORATE VEIL 20
1. PRE-INCORPORATION LIABILITY 20
2. CAPITAL CONTRIBUTIONS AND REPAYMENT OF CAPITAL 21
3. CONTRACTUAL, PRE-CONTRACTUAL AND TORT LIABILITY 21
4. BREACH OF A FIDUCIARY DUTY 21
5. COMMINGLING OF ASSETS 22
6. EXERCISE OF CONTROLLING INFLUENCE 22
A) CONTROL AGREEMENTS 22
B) DE FACTO CONTROL SITUATIONS 22
C) RIGHTS OF CREDITORS 23
IV. SOURCES OF INFORMATION 23
1. COMMERCIAL REGISTER 23
2. COMPANY REGISTER 24
3. TRANSPARENCY REGISTER 24
4. FURTHER SOURCES 24
IX
TABLE OF CONTENTS
C. THE REGULATORY FRAMEWORK 27
I. GENERAL 27
II. RESTRICTIONS ON ACQUISITIONS 27
1. RESTRICTIONS ON ACQUISITIONS BY NON-RESIDENTS 27
A) CONTROL OF FOREIGN INVESTMENTS 27
B) EXCHANGE CONTROL 29
C) REPORTING REQUIREMENTS 29
2. LICENSING REQUIREMENTS 29
3. RESTRICTIONS UNDER COMPANY LAW 29
4. RESTRICTIONS UNDER THE TAKEOVER ACT 30
5. MERGER CONTROL 30
III. SECURITIES LAW 30
1. REQUIREMENT FOR SECURITIES PROSPECTUS 30
2. STOCK EXCHANGES 32
A) LISTING 32
B) DELISTING 32
IV. DISCLOSURE OBLIGATIONS 33
1. DISCLOSURE RELATING TO MARKETING OF SECURITIES OR OTHER PARTICIPA-
TIONS 33
2. PERIODIC DISCLOSURE RELATING TO LISTED SECURITIES 33
3. AD HOC DISCLOSURE 35
4. DISCLOSURE RELATING TO MANAGERS' TRANSACTIONS 36
5. DISCLOSURE RELATING TO MAJOR HOLDINGS OF SHARES 37
A) NON-LISTED CORPORATIONS 37
B) LISTED CORPORATIONS 37
6. NOTIFICATION OF SHARE TRANSFERS; REGISTRATION 39
7. DISCLOSURE TO COMMERCIAL REGISTER AND TRANSPARENCY REGISTER 40
8. FINANCIAL DISCLOSURE 40
9. DISCLOSURE IN TENDER OFFERS 42
10. CORPORATE GOVERNANCE DISCLOSURE 42
V. INSIDER DEALING RULES 43
D. MERGER CONTROL AND COMPETITION LAW 45
I. GERMAN MERGER CONTROL 45
1. GENERAL 45
2. DEFINITION OF MERGERS 45
3. NOTIFICATION 46
4. PROHIBITION OF MERGERS 47
5. APPEALS; PRIVATE SUITS 48
6. DISSOLUTION 48
II. OTHER GERMAN COMPETITION LAW ASPECTS 49
III. EU MERGER CONTROL 49
1. GENERAL 49
2. DEFINITION OF CONCENTRATION 50
3. DEFINITION OF UNION DIMENSION 50
4. NOTIFICATION AND REVIEW PROCEDURE 51
5. STANDARD OF REVIEW 51
6. EFTA MERGER CONTROL 52
E. TYPES OF TRANSACTIONS 53
I. GENERAL 53
TABLE OF CONTENTS
II. ACQUISITION OF ASSETS 53
1. GENERAL 53
2. SPECIFICATION OF ASSETS AND LIABILITIES 53
3. TRANSFER OF ASSETS AND LIABILITIES 54
4. STATUTORY ASSUMPTION OF LIABILITIES 56
5. BONA FIDE ACQUISITION 57
6. ACQUISITION OF AN INSOLVENT BUSINESS 57
7. TAX ASPECTS 58
III. ACQUISITION OF SHARES 58
1. GENERAL 58
2. SCOPE OF TRANSFER 59
3. TRANSFER OF SHARES IN DIFFERENT TYPES OF COMPANY 60
A) PARTNERSHIP 60
B) GMBH 61
C) STOCK CORPORATION 61
4. STATUTORY ASSUMPTION OF LIABILITIES 61
5. BONA FIDE ACQUISITION 62
6. TAX ASPECTS 62
IV. ASSET PURCHASE TRANSACTIONS COMPARED WITH SHARE PURCHASE
TRANSACTIONS 62
V. CORPORATE REORGANISATIONS 64
1. GENERAL 64
2. TYPES OF REORGANISATION 65
A) MERGER OR CONSOLIDATION (VERSCHMELZUNG) 65
B) SPLITTING (SPALTUNG) 65
C) TRANSFER OF ASSETS (VERMOGENSIIBERTRAGIING) 66
D) CHANGE OF LEGAL FORM (FORMWCCHSCL) 66
3. REORGANISATION PROCEDURE 66
4. TAX ASPECTS 67
5. CROSS-BORDER MERGERS 67
VI. LEVERAGED BUY-OUTS AND MANAGEMENT BUY-OUTS 68
1. INTRODUCTION 68
2. FINANCING STRUCTURE 68
A) EQUITY 69
B) SENIOR DEBT 69
C) MEZZANINE DEBT 69
D) SHAREHOLDER LOANS 70
3. STRUCTURE OF TRANSACTION 70
A) ACQUISITION VEHICLE 70
B) ASSET OR SHARE DEAL? 70
C) CAPITAL MAINTENANCE RULES 71
4. MANAGEMENT DUTIES IN MBOS 72
F. LISTED COMPANY TAKEOVERS AND TENDER OFFERS 75
I. GENERAL 75
II. PUBLIC TENDER OFFERS UNDER THE TAKEOVER ACT 76
1. SCOPE 76
2. BASIC PRINCIPLES 76
3. RULES AND REGULATIONS APPLYING TO ALL TYPES OF PUBLIC BIDS 77
4. OFFER CONDITIONS 78
5. SPECIAL RULES AND REGULATIONS APPLYING TO TAKEOVER BIDS 79
XI
TABLE OF CONTENTS
6. MANDATORY OFFER 80
7. TAKEOVER SQUEEZE-OUT AND SELL-OUT 81
8. SUPERVISION AND SANCTIONS 82
III. ASPECTS OF CORPORATE LAW AFFECTING TAKEOVERS 82
1. IDENTIFICATION OF SHAREHOLDERS 83
2. MANAGEMENT CONTROL IN A DE FACTO GROUP 83
3. MANAGEMENT CONTROL UNDER A CONTROL AGREEMENT 84
4. FINANCIAL ASSISTANCE 85
5. PROTECTION OF MINORITY SHAREHOLDERS 85
IV. PRE-BID DEFENSIVE TACTICS 86
1. RESTRICTED REGISTERED SHARES (VINKULIERTE NAMENSAKTIEN) 87
2. CHANGE OF MAJORITY REQUIREMENTS 87
3. APPOINTMENT RIGHTS AND STAGGERED SUPERVISORY BOARD 88
4. CROSS-SHAREHOLDINGS (UBERKREUZVERFLECHTUNGEN) 89
V. POST-BID DEFENSIVE TACTICS 89
1. USE OF AUTHORISED CAPITAL (GENEHMIGTES KAPITAL) 90
2. SPECIAL DIVIDEND 91
3. ACQUISITION AND DISPOSAL OF OWN SHARES 91
4. DISPOSAL OF ASSETS ('CROWN JEWELS') 92
5. SEARCH FOR A COMPETING BIDDER ("WHITE KNIGHT') 92
G. FINANCING METHODS 93
I. INTRODUCTION 93
II. EQUITY 93
1. GMBH 93
2. STOCK CORPORATION 94
3. COMMERCIAL PARTNERSHIP 95
III. SENIOR DEBT 95
1. LOANS 95
2. STRAIGHT BONDS 96
IV. MEZZANINE DEBT 96
V. CAPITALISATION RULES 97
1. UNDERCAPITALISATION 97
2. DEBT-EQUITY RATIO 97
VI. FINANCIAL ASSISTANCE 97
VII. AVAILABILITY OF LOCAL FINANCING 98
H. TAXATION ASPECTS 101
I. PRINCIPLES OF THE TAX SYSTEM AND RELEVANT TAXES 101
1. INDIVIDUAL INCOME TAX (EINKOMMENSTEUER) 101
2. CORPORATE INCOME TAX (KORPERSCHAFTSTEUER) 101
3. INCOME TAXATION OF PARTNERSHIPS 102
4. SOLIDARITY SURCHARGE (SOLIDARITIITSZUSCHLAG) 102
5. TRADE TAX (GEWERBESTEUER) 102
6. TAXATION OF DIVIDENDS 103
A) WITHHOLDING TAX ON DIVIDENDS 103
B) TAXATION AT THE LEVEL OF THE SHAREHOLDER 103
7. NET ASSETS TAX (VERMOGENSTEUER) 104
8. VALUE ADDED TAX (UMSATZSTEUER) 104
9. REAL ESTATE TRANSFER TAX (GRUNDERWERBSTEUER) 105
10. STAMP DUTIES AND NOTARIAL FEES 105
XII
TABLE OF CONTENTS
11. GROUP TAXATION (ORGANSCHAFT) 106
12. LOSS CARRY-FORWARD (VCRLUSTVORTRAG) AND LOSS CARRY-BACK
(VERLUSTRIICKTRAG) 107
13. USE AND TRANSFER OF LOSS CARRY-FORWARDS 107
14. DEDUCTIBILITY OF INTEREST 108
II. ACQUISITION STRATEGIES 109
1. GENERAL 109
2. SHARE PURCHASE TRANSACTION 109
A) SELLER'S POSITION 109
B) PURCHASER'S POSITION 112
3. ASSET PURCHASE TRANSACTION 112
A) SELLER'S POSITION 113
B) PURCHASER'S POSITION 113
4. CONFLICT OF INTEREST BETWEEN SELLER AND PURCHASER 114
III. GERMANY AS A LOCATION FOR HOLDING COMPANIES 115
LABOUR LAW 117
I. INDIVIDUAL LABOUR LAW 117
II. COLLECTIVE BARGAINING AGREEMENTS (TARIFVCRTRIIGE) 119
III. CO-DETERMINATION (MITBCSTIMMUNG) 119
1. SHOP-FLOOR LEVEL CO-DETERMINATION (BETRICBLICHC MITBCSTIMMUNG) . 119
2. BOARD LEVEL CO-DETERMINATION (UNTCRNCLUNCRISCHE MITBESTIMMUNG) 120
IV. PARTICULAR ASPECTS RELATIVE TO ACQUISITIONS 123
1. SHARE DEAL 123
2. ASSET DEAL 123
A) TRANSFER OF EMPLOYMENT CONTRACTS 123
B) CO-DETERMINATION 126
NEGOTIATING THE ACQUISITION CONTRACT 129
I. GENERAL BACKGROUND 129
II. DUE DILIGENCE 130
III. OBLIGATION TO NEGOTIATE IN GOOD FAITH 131
IV. LETTER OF INTENT AND PRE-CONTRACT 131
V. IMPORTANT ELEMENTS OF CONTRACT 132
1. PARTIES 132
2. SUBJECT MATTER 132
3. SIGNING AND CLOSING 133
4. PURCHASE PRICE 134
5. REPRESENTATIONS AND WARRANTIES 134
6. LEGAL REMEDIES; W&I INSURANCE 135
7. STATUTE OF LIMITATIONS 135
8. NON-COMPETE CLAUSE 136
9. PARTICIPATION IN LEGAL PROCEEDINGS, TAX AUDITS AND MERGER CONTROL
PROCEEDINGS 136
10. ARBITRATION OR VENUE 136
11. TAXES AND COSTS 136
12. GOVERNING LAW 137
VI. FORMAL REQUIREMENTS 137
1. FORM OF CONTRACT, NOTARISATION 137
A) GENERAL 137
B) NOTARISATION ABROAD 138
XIII
TABLE OF CONTENTS
2. CONSENTS AND APPROVALS 138
3. REGISTRATION 139
K. CORPORATE INSOLVENCY LAW 141
I. TESTS FOR INSOLVENCY 141
1. ILLIQUIDITY 141
2. IMMINENT ILLIQUIDITY 141
3. OVER-INDEBTEDNESS 141
II. FILING FOR INSOLVENCY 142
III. THE INSOLVENCY PROCEEDINGS 142
1. PRELIMINARY INSOLVENCY PROCEEDINGS 143
2. MAIN INSOLVENCY PROCEEDINGS 143
3. RANK OF CREDITORS 144
IV. CREDITORS' INFLUENCE ON THE INSOLVENCY PROCEEDINGS 145
1. CREDITORS' ASSEMBLY 145
2. CREDITORS' COMMITTEE 145
V. ROLE OF THE INSOLVENCY ADMINISTRATOR 145
VI. RESTRUCTURING OF UNFAVOURABLE CONTRACTS 146
VII. AVOIDANCE ACTIONS (CLAW-BACK RULES) 147
VIII. ALTERNATIVE STRUCTURES 148
1. INSOLVENCY PLAN PROCEEDINGS (INSOLVENZPLANVERFAHREN) 148
2. SELF-ADMINISTRATION (EIGENVERWALTUNG) 148
3. PROTECTIVE SHIELD PROCEEDINGS (SCHUTZSCHIRMVERFAHREN) 149
IX. DURATION OF INSOLVENCY PROCEEDINGS 149
APPENDICES 151
I. GLOSSARY 151
II. LEGAL FORMS OF BUSINESS ORGANISATIONS IN GERMANY 158
III. GERMAN MERGER CONTROL QUESTIONNAIRE 159
IV. TIMELINE FOR A VOLUNTARY TAKEOVER BID 161
V. LEGAL DUE DILIGENCE CHECKLIST 162
VI. RELATED LEGAL LITERATURE (IN ENGLISH) 166
VII. USEFUL WEBLINKS 167
VIII. USEFUL ADDRESSES 169
IX. ENGLISH TRANSLATIONS OF SELECTED GERMAN STATUTES 170
INDEX 171
XIV |
| any_adam_object | 1 |
| author | Rosengarten, Joachim 1962- Burmeister, Frank Klein, Martin |
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| discipline | Wirtschaftswissenschaften |
| edition | 3rd revised edition |
| format | Book |
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| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV046406418 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-20T08:02:51Z |
| institution | BVB |
| isbn | 9783406749186 3406749186 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-031819112 |
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| physical | XIV, 173 Seiten Diagramme |
| publishDate | 2020 |
| publishDateSearch | 2020 |
| publishDateSort | 2020 |
| publisher | C.H.Beck |
| record_format | marc |
| series2 | German law accessible |
| spelling | Rosengarten, Joachim 1962- Verfasser (DE-588)141052392 aut Mergers and acquisitions in Germany an introduction to the legal framework for mergers and acquisitions in Germany by Joachim Rosengarten, Frank Burmeister, Martin Klein 3rd revised edition München C.H.Beck 2020 XIV, 173 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier German law accessible Recht (DE-588)4048737-4 gnd rswk-swf Mergers and Acquisitions (DE-588)4205916-1 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Übernahme Transaktionen Investoren Mergers & Acquisitions in Germany Corporate Law in Germany Corporate Insolvency Law in Germany Deutschland (DE-588)4011882-4 g Mergers and Acquisitions (DE-588)4205916-1 s Recht (DE-588)4048737-4 s DE-604 Burmeister, Frank Verfasser (DE-588)1071747290 aut Klein, Martin Verfasser (DE-588)173730124 aut Erscheint auch als Online-Ausgabe SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=031819112&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Rosengarten, Joachim 1962- Burmeister, Frank Klein, Martin Mergers and acquisitions in Germany an introduction to the legal framework for mergers and acquisitions in Germany Recht (DE-588)4048737-4 gnd Mergers and Acquisitions (DE-588)4205916-1 gnd |
| subject_GND | (DE-588)4048737-4 (DE-588)4205916-1 (DE-588)4011882-4 |
| title | Mergers and acquisitions in Germany an introduction to the legal framework for mergers and acquisitions in Germany |
| title_auth | Mergers and acquisitions in Germany an introduction to the legal framework for mergers and acquisitions in Germany |
| title_exact_search | Mergers and acquisitions in Germany an introduction to the legal framework for mergers and acquisitions in Germany |
| title_full | Mergers and acquisitions in Germany an introduction to the legal framework for mergers and acquisitions in Germany by Joachim Rosengarten, Frank Burmeister, Martin Klein |
| title_fullStr | Mergers and acquisitions in Germany an introduction to the legal framework for mergers and acquisitions in Germany by Joachim Rosengarten, Frank Burmeister, Martin Klein |
| title_full_unstemmed | Mergers and acquisitions in Germany an introduction to the legal framework for mergers and acquisitions in Germany by Joachim Rosengarten, Frank Burmeister, Martin Klein |
| title_short | Mergers and acquisitions in Germany |
| title_sort | mergers and acquisitions in germany an introduction to the legal framework for mergers and acquisitions in germany |
| title_sub | an introduction to the legal framework for mergers and acquisitions in Germany |
| topic | Recht (DE-588)4048737-4 gnd Mergers and Acquisitions (DE-588)4205916-1 gnd |
| topic_facet | Recht Mergers and Acquisitions Deutschland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=031819112&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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