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Due Diligence in German SMEs: A Practical Guide
Acquiring or selling a company is one of the most important business decisions entrepreneurs make. Millions invested, years spent building the business – and yet the risk remains of overlooking problems that could significantly jeopardize the company's value. This is precisely where due diligence comes in.
Apr 220 min read


Reinvestment in company sales: Reaping twice instead of collecting once
Roll-over, reinvestment, second bite: How founders secure wealth and stay invested after a company sale. Practical guide on private equity, valuation, deal structuring, governance and maximizing M&A exit value.
Mar 912 min read


M&A Glossary: A Practical Guide for Entrepreneurs and Managing Directors
EV, EBITDA, due diligence, purchase price, SPA & more. Clear, practical insights on company sales, private equity, valuation and deal structuring to improve your M&A negotiations.
Mar 37 min read


The Structure of an SPA: A Guide for Entrepreneurs and Owners
Learn key components of a Share Purchase Agreement – purchase price, warranties, covenants, closing conditions & risk allocation. Practical guide for business owners on M&A transactions and company sales.
Feb 135 min read


Equity Bridge: The bridge between Enterprise Value and Equity Value
This is precisely where the actual mechanics of a transaction begin: the so-called equity bridge. It describes the path from the negotiated company valuation to the actual purchase price paid. Anyone who doesn't understand this mechanism risks unpleasant surprises at closing – and that's exactly why a closer look is worthwhile.
Jan 307 min read


Earn-Out explained: The valuation bridge between buyer and seller
Earn-outs are not a new concept, but many entrepreneurs don't truly understand how they work and what risks are 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, as a seller, protect yourself?
Jan 2812 min read


What is meant by compliance?
Compliance bedeutet, dass unternehmerische Entscheidungen innerhalb klar definierter rechtlicher und organisatorischer Leitplanken getroffen werden – mit dem Ziel, Risiken zu minimieren und Verantwortung wahrzunehmen.
Jan 243 min read


Waiver of compulsory share in family businesses
Compulsory inheritance claims are purely monetary claims. If the family business constitutes the largest part of the estate and no liquid assets are available, fulfilling these claims can jeopardize the company's very existence.
Jan 219 min read


Business valuation explained in simple terms: What is my company worth?
This is the fundamental question for every entrepreneur who wants to sell their company or needs to determine its value – whether for a planned transaction, discussions with banks, or for family matters: "How much is my company worth?" Unfortunately, there's no simple answer.
Jan 219 min read


M&A lawyer in Frankfurt
This is precisely what GxG Legal's M&A practice in Frankfurt am Main specializes in: We manage national and cross-border transactions with clear deal logic, understandable communication and a focus on the result – as a boutique firm : close to partners, efficient, without unnecessary complexity.
Jan 195 min read


Succession of a GmbH shareholder
The provision of Section 16 para. 1 sentence 1 GmbHG also applies to the heirs of a GmbH shareholder. A succesor can only exercise shareholder rights once he or she has been included in the list of shareholders in accordance with Section 40 GmbHG.
Jan 182 min read


Financing structure in M&A transactions: What options do entrepreneurs have?
This guide examines the key financing instruments available for corporate acquisitions. Whether debt, equity, vendor financing, or innovative structures such as earn-outs and rollover participations – each instrument has its specific advantages and disadvantages that must be carefully weighed.
Jan 1411 min read


Corporate law attorney in Frankfurt
Those searching for "corporate law lawyer Frankfurt" rarely have "just" a legal question – but usually a very specific entrepreneurial issue: founding , growth , investors , restructuring , shareholder conflicts , directors' liability or succession.
Jan 125 min read


Tax unity and M&A: Tax pitfalls, timing and clean solutions
EAV, timing, purchase price, liability (§303 AktG) and short fiscal year. Practical guide to M&A structuring, closing mechanics, risks and clean deal execution.
Jan 56 min read


Tax considerations when selling family businesses
The sale of a family business is usually a once-in-a-lifetime event for the owner. Hidden reserves, often accumulated over many years or even generations, are realized in one fell swoop. This results in an extraordinary income tax burden, which – depending on the company's structure – can range from approximately 28% to as much as 47% of the capital gain.
Dec 15, 20255 min read


Antitrust Law & Foreign Trade Control: The Comprehensive Guide for Entrepreneurs on M&A and Investments
You're planning to sell your company, make an acquisition, or bring in external investors – and in doing so, you encounter terms like antitrust law, merger control, foreign trade regulations, or gun jumping. For many entrepreneurs, these topics initially seem technical and abstract. In practice, however, they often determine whether a transaction can even be completed – and under what conditions.
Dec 3, 20255 min read


Asset Deal vs. Share Deal: Tax and labor law implications
When buying or selling a company, a key question arises early on: Should the transaction be structured as an asset deal or a share deal? This decision is by no means merely technical. It significantly influences the tax burden, the distribution of liability, employment law consequences, and, last but not least, the practical feasibility of the deal.
Nov 20, 20256 min read


Commercial Courts and Chambers launched in Frankfurt and Berlin - New impetus for commercial disputes
Commercial Courts bring English-language commercial disputes before specialised courts in Frankfurt and Berlin.
Apr 11, 20252 min read


Family Offices – An Overview
Family offices support families in particular with the management of their assets.
Jan 21, 20254 min read


Bureaucracy Relief Act IV: Commercial Lease Agreements
The Bureaucracy Relief Act IV (BEG IV) will come into effect on January 1, 2025, introducing a significant change for Commercial Leases.
Dec 30, 20242 min read
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