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Knowledge

Knowledge

M&A Insights from GxG Legal: Expert articles on business sales, due diligence, SPA, company valuation, and corporate law – practical for entrepreneurs and managing directors.

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Compliance, Knowledge
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8. May 2026

StaRUG crisis early warning and crisis management system

IDW S 16 is here: What managing directors now need to know about crisis early warning under Section 1 StaRUG — duties, liability, and a roadmap for implementation.

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Knowledge, Private Clients
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Financial Planning for Family Offices: The New Reality After Selling the Business

At its core, a Family Office is a structured management system for a family’s wealth. It simultaneously pursues several objectives: the sustainable protection and development of assets, efficient tax structuring, ensuring family harmony, and preparing the next generation for responsibility.

1. May 2026
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Corporate Law, Knowledge
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Participation Rights as an Instrument for Employee Participation in SMEs

A participation right is a contractual agreement that grants employees financial participation rights without giving them corporate governance power. The employee becomes a creditor, not a co-owner.

30. April 2026
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Corporate Law, Knowledge
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The 2028 Foundation Register and Transparency for Family Foundations

The Foundation Register launches in 2028. Learn which foundation data will become public, what the publicity effect entails, and which steps family foundations should review now.

29. April 2026
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Knowledge, M&A
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Data Rooms and Disclosure Obligations in Company Sales

Is the Data Room Enough? When Sellers Must Actively Warn. Practical Guide to Disclosure Obligations, BGH NJW 2023, 3423 and OLG München NZG 2021, 423 – incl. FAQ and Checklists.

28. April 2026
People in business attire in a room with desks and screens
Knowledge, M&A
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Due Diligence in the German Mittelstand: A Practical Guide

The acquisition or sale of a company is one of the most important business decisions entrepreneurs make. Millions invested, years built up – yet the risk remains of overlooking problems that could significantly jeopardize the company’s value. This is precisely where due diligence comes in.

2. April 2026
An excerpt from Handelsblatt
Knowledge, Succession
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Interview in special supplement on M&A and succession in Handelsblatt dated March 25, 2026

In the interview, Dr. Nikita Gontschar explains why acquiring an established company is, in many cases, the more rational path to self-employment.

25. March 2026
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Corporate Law, Knowledge
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Rollover in Business Sales: Harvest Twice Instead of Cashing In Once

Rollover, Seller’s Reinvestment, Second Bite: How Entrepreneurs Secure Wealth and Participate in Growth During a Business Sale. A Practical Guide to Private Equity, Valuation, Structuring, and Shareholder Rights.

9. March 2026
Red books lined up side by side with their spines
Knowledge, M&A
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M&A Glossary: A Practical Guide for Entrepreneurs and Executives

EV, EBITDA, Due Diligence, Purchase Price, SPA & more. Clearly explained with practical relevance to company sales, private equity, valuation, and transaction structure. Optimize your M&A negotiations.

3. March 2026
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Knowledge, M&A
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The Structure of an SPA: A Guide for Entrepreneurs and Business Owners

Understanding the Share Purchase Agreement – Purchase Price, Warranties, Covenants, Closing Conditions & Liability. A Guide for Entrepreneurs for Secure Business Sales, Due Diligence, and M&A Transactions.

13. February 2026
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Corporate Law, Knowledge
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50/50 Stalemate Situations: Texas Shoot-Out, Russian Roulette, and Other Deadlock Mechanisms

Deadlock, Shoot-Out, 50/50 Shareholders: When Equal Rights Lead to Gridlock. Learn how deadlock mechanisms, shareholders’ agreements, and clear governance prevent paralysis and resolve conflicts.

4. February 2026
White and red spheres on rods
Knowledge, M&A
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Equity Bridge: The Bridge Between Enterprise Value and Equity Value

The valuation of a company is one of the central topics of every M&A transaction—and at the same time one of the most frequently misunderstood. In many negotiations, buyers and sellers reach agreement relatively quickly on a company value, for example in the form of an Enterprise Value. However, this value is not what the seller actually receives in the end.

30. January 2026
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Knowledge, M&A
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Earn-Out Explained: The Valuation Bridge Between Buyer and Seller

Earn-out is not a new concept, but many entrepreneurs do not truly understand how it works and the risks involved. In this article, we explain everything you need to know: What exactly is an earn-out, what are its advantages and disadvantages, and how can you protect yourself as a seller?

28. January 2026
People in business attire in a room with desks and screens
Compliance, Knowledge
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What is meant by compliance?

Compliance means that business decisions are made within clearly defined legal and organizational guardrails – with the aim of minimizing risks and exercising responsibility.

24. January 2026
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Knowledge, M&A
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Company Valuation Explained Clearly: What is My Company Worth?

This is the fundamental question for every entrepreneur who wishes to sell their company or needs to determine its value – whether for a planned transaction, discussions with banks, or for clarification within the family: “How much is my company worth?” Unfortunately, there is no simple answer.

21. January 2026
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Knowledge, Private Clients
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Waiver of Compulsory Portion in Family Businesses

Compulsory portion claims are purely monetary claims. If the family business constitutes the largest part of the estate and no liquid assets are available, satisfying these claims can jeopardize the company’s very substance.

21. January 2026
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Knowledge, M&A
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M&A Lawyer in Frankfurt

That is precisely what our M&A practice at GxG Legal in Frankfurt am Main is designed for: We manage domestic and cross-border transactions with clear deal logic, plain-language communication, and a focus on results—as a boutique: partner-led, efficient, without unnecessary complexity.

19. January 2026
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Corporate Law, Knowledge
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On the Succession of a GmbH Shareholder

Shareholder rights can only be exercised once they have been entered into the shareholder list according to Section 40 of the GmbH Act.

18. January 2026
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Knowledge, M&A
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Financing Structure in M&A Transactions: What Options Do Entrepreneurs Have?

In this guide, we examine the essential financing instruments available for corporate acquisitions. Whether debt capital, equity, vendor loans, or innovative structures like earn-outs and rollover participations – each instrument has its specific advantages and disadvantages that must be carefully weighed.

14. January 2026
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Corporate Law, Knowledge, M&A
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Corporate Law Attorney in Frankfurt

Those searching for a “Corporate Law Attorney in Frankfurt” rarely have “just” a legal question—they usually have a very specific business objective: formation, growth, investors, restructuring, shareholder disputes, director and officer liability, or succession.

12. January 2026
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Knowledge, M&A
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Fiscal Unity and M&A: Tax Pitfalls, Timing, and Clean Solutions

Understanding Fiscal Unity in Company Sales: PLTA, Timing, Purchase Price, Liability (Section 303 German Stock Corporation Act), and Short Fiscal Year. A practical guide to M&A structuring, closing, risks, and clean deal execution.

5. January 2026