When a company is taken over, a price is paid for the shares and risks are shared between buyer and seller. These matters are given a place in the purchase agreement.
For most buyers, financial institutions are willing to finance the purchase price of the shares with a bank loan, supplemented by a subordinated seller's loan.
In the purchase agreement for shares, the liability of the seller is often limited in time, for example 18 months. For tax debts a separate term is often used.
Fiscally, it is important to realize that the value of the vendor loan can deviate from the nominal value of the vendor loan and then change its value.
When a subsidiary is disbanded from the fiscal unity, fiscal unity losses can under circumstances be transferred (or sold) to the subsidiary to be disbanded.
If a succession situation arises within a family business, the Business Succession Regulation (BOR) can be interesting. Read more.
What are the tax implications of new shareholders/financiers joining a loss-making company?
In the situation of acquiring shares in a B.V., letter shares are regularly used. But what exactly are these?
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