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.

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.

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.

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.

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.

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?

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.

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.

EAV, timing, purchase price, liability (§303 AktG) and short fiscal year. Practical guide to M&A structuring, closing mechanics, risks and clean deal execution.

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.

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.

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.

GxG Legal provided end-to-end legal support to the shareholders of Transparento GmbH in connection with the sale to Hg Capital platform Ascendia – from strategy and structuring to negotiations and signing.

GxG Legal provided comprehensive legal advice to the shareholders of VISTRA Ing.-Büro GbR on the successful exit and sale to the Norwegian investor Hawk Infinity SA. The mandate included transaction structuring, legal support during the due diligence process, and the negotiation of the Share Purchase Agreement (SPA). The parties have agreed to maintain confidentiality regarding further financial details.

Frauenthal Holding AG, headquartered in Vienna, is a listed industrial group operating in the automotive and building technology sectors. With its subsidiaries, it is one of the leading suppliers of plumbing and heating products in Austria and Central Europe and is an established supplier to the European commercial vehicle industry.

NXAI is an AI venture based in Linz, emerging from the Johannes Kepler University ecosystem (LIT AI Lab). It was founded in late 2023 by a team including Prof. Sepp Hochreiter to translate cutting‑edge research into industrial‑scale applications—particularly for manufacturing, engineering, logistics, and energy. Prof. Sepp Hochreiter is widely known as the co‑inventor of Long Short‑Term Memory (LSTM) networks, a cornerstone of modern AI, and leads the LIT AI Lab at JKU Linz.

GxG Legal honored again - five years in a row!

Tjiko GmbH was founded in 2019 and has since established itself as a pioneer in the field of prefabricated, modular bathroom units for the construction and real estate industries.

Yellowfin Asset Management GmbH ("Yellowfin"), a joint venture investment boutique of Commerzbank AG and Team Active Beteiligungs-GmbH, was founded to deliver high-quality, bespoke asset management solutions.

Four awards: GxG Legal once again impresses with excellence.