Seminar folder ISIS)-Seminar "Current Tax Issues in National and International M&A Transactions

Content

New tax issues are constantly arising in connection with the acquisition and sale of companies: currently, hardly any transaction is concluded without "warranty & indemnity insurance", which leads to changed requirements for tax due diligence, but also raises questions during settlement.

For natural persons as sellers, the focus remains on the tax-free capital gain - and the buyer's obligation to refrain from harmful actions under the indirect partial liquidation or even total liquidation. For legal entities, tax-efficient integration after the purchase is often a (purchase price-) relevant issue as well as the avoidance of unintended tax consequences as seller or buyer. Despite professional advice, surprises arise in practice, especially in international transactions, which require flexibility and forward planning - especially for in-house tax managers. VAT plays a role in transactions not only in asset deals, but also with regard to the qualification of transaction costs and the deduction of input tax. These issues must not be forgotten in comprehensive tax advice.

With speakers from consulting, cantonal tax authorities and the FTA as well as M&A tax directors, current tax pitfalls will be examined from various angles.

Topics and speakers

Tax-free capital gains for natural persons (learn more)

Lic. iur. Stefan Oesterhelt, LL.M. Attorney at Law, Certified Tax Expert, Partner at Homburger AG

Dr. iur. Henk Fenners, certified tax expert, Head of Legal Department and Deputy Head of Office at the Cantonal Tax Office St. Gallen

Current cases in the taxation of legal persons as buyers and sellers (learn more)

Dr. iur. Gernot Zitter, LL.M, certified tax expert, partner at KPMG AG Zurich

Lic. oec. HSG Claudia Schaub, Certified Tax Expert, Director at KPMG AG Zurich

Tax issues with SPAs and Warranty & Indemnity insurance (learn more)

Susanne Schreiber, certified tax expert, attorney-at-law, tax advisor, partner at Bär & Karrer AG, Zurich

Susanne Liebel-Kotz, tax expert, tax advisor, tax law specialist, lawyer (D), senior associate at Baker & McKenzie Zurich

Lessons learned from the Inhouse M&A Tax Department (learn more)

MLaw Gabriela Schwarz, tax expert, Head of M&A Tax at Novartis International AG

Lic. iur. Marc Schneider, certified tax expert, Global Tax Lead M&A, Treasury/CF at Syngenta Crop Protection AG

Selected VAT aspects in M&A transactions (learn more)

Paul Müller-Wittwer, lawyer and certified tax expert, lawyer at the Federal Tax Administration FTA

MLaw Clara Bodemann, certified tax expert, Counsel at Wenger Vieli AG