Transaction services

Whether you are buying or selling, you will benefit from the financial and tax due diligence carried out by our seasoned M&A specialists. On the basis of our comprehensive, well-founded analyses, we can help you to protect yourself against unknown risks in the corporate transaction and determine an appropriate purchase price. In this way, you can identify potential deal breakers at an early stage and better manage contract negotiations.

When carrying out buy-side due diligence, we identify the risks and strengths of the target. This prevents you from buying a black box or paying too high a price. In our experience, financing banks trust our reports, which puts you in a position to reduce costs and negotiate better credit terms.

Our vendor due diligence uncovers topics that may need to be discussed with potential buyers at an early stage. A systematic and thorough preparation of the data room documents facilitates a structured and transparent process and lays the foundation for a successful conclusion.

Financial due diligence

  • Financial analysis

  • Identification of one-off items

  • Customer and supplier analysis

  • Evaluation of budgets

  • Working capital analysis

  • Net debt analysis

  • Determination of purchase price adjustments

  • Purchase price allocation

  • Model reviews

Pre- and post-acquisition structuring and implementation 

  • Reduction of tax risks
  • Capital gains minimization

  • Asset separation

  • Restructuring (merger, splitting, liquidation)

  • Transformation into partnerships

  • Tax group (of companies)

  • Determination of goodwill

  • Tax compensation agreements

  • Transaction cost minimization

  • Integration into existing structures

  • Squeeze-out minorities

SPA

  • Purchase price determination
  • Purchase price adjustments

  • Closing balance

  • Balance sheet guarantee and tax clauses

  • Warranties

  • Avoidance of fees in connection with SPAs

  • Avoidance of property transfer tax in connection with SPAs

Tax due diligence

  • Tax analysis
  • Obtaining information for purchase agreement negotiations

  • Audit of loss carried forward

  • Thin capitalization rules

  • Determining the consequences of a tax bracket

  • Transfer pricing documentation

  • Withholding taxes

  • Capital transfer taxes and fees

  • Value added tax and real estate transfer tax

Financing

  • Financing structuring (equity, debt, mezzanine financing)
  • Deduction of interest on borrowed capital

  • Deduction of ancillary financing costs

  • Capital preservation regulations

  • Support when negotiating with banks

  • Thin capitalization

  • Debt restructuring

  • IPOs and private placements

Your Experts

Andreas Damböck

Auditor | Tax Advisor | Partner

Gerald Gahleitner

Tax Advisor | Partner

Herbert Heiser

Auditor | Tax Advisor | Certified and Court-Appointed Expert | Partner

Christian Oberhumer

Auditor | Tax Advisor | Partner

Michael Pucher

Tax Advisor | Partner