European Union: M&A/Private Equity

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Article
What Ultimately Determines Whether A Compliance Programme Succeeds Or Fails?
What ultimately determines whether a compliance programme succeeds or fails? This article explores the critical role of leadership, accountability and employee engagement in fostering a culture of compliance, examining how ethical conduct and organizational values influence the practical implementation of compliance measures and what distinguishes effective programmes from those that exist only on paper.
Cyprus Commercial
EN
Elias Neocleous & Co LLC
Article
Luxembourg M&A: Structuring Beyond Execution - Paperjam
Luther's M&A team provides comprehensive advisory services on complex cross-border transactions, integrating corporate, financing, and regulatory expertise to structure and execute deals within fully integrated frameworks. The firm's publications cover diverse legal topics including consumer protection, competition law, employment law, and estate planning, demonstrating their multidisciplinary approach to legal practice.
Luxembourg Commercial
LS
Luther Luxembourg S.A.
Article
Top 5 Legal Due Diligence Findings In Dutch M&A Transactions | #3 Employment Legal Red Flags
This article examines critical employment law issues that frequently surface during legal due diligence in Dutch M&A transactions, including the risks of service agreement requalification, undocumented management arrangements, missing contractual protections, and works council compliance requirements. Understanding these employment-related red flags is essential for both purchasers and sellers to properly assess transaction risks and protect deal value.
Netherlands Commercial
B
Buren
Article
Merger Leveraged Buy-outs And VAT Deductibility Of Transaction Costs In Italy
Italy's Revenue Agency has issued Resolution No. 7/2026, fundamentally reshaping the VAT treatment of transaction costs in merger leveraged buy-out structures. The ruling addresses whether special purpose vehicles qualify as taxable persons and whether acquisition-related expenses can be classified as deductible preparatory costs, marking a significant departure from previous formalistic interpretations that focused narrowly on shareholding activities.
Italy Tax
GGI Global Alliance
Article
The Dutch 403-declaration: A Hidden Risk In Cross-border M&A
Under Dutch law, a 403-declaration allows subsidiaries to avoid publishing individual financial statements by having their parent company assume joint liability for their debts. When these subsidiaries change hands in M&A transactions, both buyers and sellers face significant exposure unless the declaration is properly withdrawn through a strict statutory process that includes creditor opposition rights.
Netherlands Commercial
GGI Global Alliance
Article
What Changes When A Founder Moves To Malta While Holding Global Assets
Internationally mobile founders relocating to Malta while holding global assets face complex cross-border implications affecting tax residency, holding structures, trusts, family office governance, and succession planning across multiple jurisdictions. Malta's EU membership, English-speaking legal framework, remittance basis taxation, and growing innovation economy position it as a strategic European base for entrepreneurial families seeking stability...
Malta Tax
CC
Chetcuti Cauchi Advocates
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