In view of fluctuating economic data, increasing pressure on the cost of capital and ongoing geopolitical uncertainties, earn-out clauses are currently becoming more topical than the German transaction market last experienced during the financial crisis.
A recent ruling by the Federal Labour Court (BAG) has led to an acute need for action in the venture capital and start-up sector. Particularly affected is the common practice of incentivising employees through virtual options as part of ESOP programmes (Employee Stock Option Provisions) or VSOP programmes (Virtual Stock Option Plans). The…
The German Act on Corporate Due Diligence Obligations in Supply Chains, which came into force on 1 January 2023, will have a major impact on M&A transactions in Germany moving forward.
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