sanierungsgewinn-asset-deal-vs-share - Compare Asset Deal vs Share Deal in Distressed M&A
Compare asset deal and share deal structures for distressed M&A tax implications
Tags
Updated: 2026-06-30Capabilities
Typical Inputs
Typical Outputs
What this skill does
- compare asset deal structures
- compare share deal structures
- analyze tax carryforward treatment
- analyze Sec. 3a EStG application
- analyze Sec. 8c KStG effects
- analyze Sec. 163 InsO application
- analyze Sec. 613a BGB effects
- provide comparison matrix
- prepare contract clause
Inputs
- transaction structure type
- restructuring plan document
- legal provisions context
- loss carryforward data
- corporate form
- shareholder change details
Outputs
- comparison matrix
- contract clause draft
- legal provision analysis
- tax treatment analysis
Requirements
- German Commercial Code
- German Tax Law
- German Insolvency Law