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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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?

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.

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.

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.

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.

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.

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.

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.

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.
