Acquisitions and disposals are facing increasing economic and regulatory pressure. International investor structures, complex corporate groups and constantly evolving tax frameworks have made the tax structuring of transactions a key success factor in the M&A process.
A well-designed M&A tax strategy can be decisive in determining whether a transaction can be implemented efficiently from a commercial perspective. At the same time, tax risks must be identified early and addressed in a structured manner. Taylor Wessing advises companies, investors and management teams comprehensively on M&A taxation — from the tax structuring of transactions through to post-closing tax integration.
Our tax specialists work closely with our corporate, private equity and finance teams to structure the tax aspects of mergers & acquisitions strategically and with a strong transactional focus.
Tax Structuring of M&A Transactions
Tax structuring is one of the core elements of every M&A transaction. At an early stage, investors and companies must determine how a transaction can be implemented in the most tax-efficient manner.
Our M&A tax advisory services include in particular:
Structuring of share deals and asset deals
Tax-efficient acquisition structures
Design of international holding and acquisition structures
Tax planning for corporate reorganisations
Advice on the tax implications of carve-outs and joint ventures
Early-stage tax analysis helps minimise risks and identify opportunities for tax efficiency.
Analysis and guidance for decision-makers
Share Deal vs Asset Deal – Tax Structuring Considerations
One of the key decisions in the tax structuring of M&A transactions is whether to pursue a share deal or an asset deal.
In a share deal, investors acquire shares in a company, whereas in an asset deal, individual assets or business units are transferred. Both structures have different tax implications for buyers and sellers.
Our tax experts advise clients on selecting the optimal transaction structure, taking into account:
- Tax exposure on the buyer and seller side
- International tax structures
- Transaction financing
- Long-term tax implications of the corporate structure
Precise tax structuring forms the foundation for a commercially successful transaction.
International M&A Taxation and Cross-Border Structures
Many M&A transactions today are structured across multiple jurisdictions. Different national tax systems, double taxation treaties and international tax rules require careful planning and coordination.
Taylor Wessing supports clients in the international structuring of transactions and the tax planning of complex cross-border M&A projects.
Our advice includes in particular:
- Structuring international acquisition and holding structures
- Tax planning for cross-border transactions
- Advice on double taxation treaties
- Tax aspects of international financing structures
Our international platform enables us to coordinate M&A transactions across multiple jurisdictions efficiently.
Management Participation and Tax Structuring
Management participation schemes are a key component of many M&A and private equity transactions. Careful tax structuring of these models is essential to align commercial incentives with tax efficiency.
Our M&A tax advisory services include in particular:
- Structuring management incentive programmes
- Tax structuring of management participation schemes
- Advice on equity and carry structures
- Tax support for management buy-outs
In doing so, we consider both the tax and corporate law aspects of participation structures.
Post-Merger Tax Integration
Following the completion of a transaction, the tax integration phase often begins. The objective is to integrate the acquired businesses into existing group structures and realise tax synergies.
Taylor Wessing supports clients with post-merger tax integration, including:
- Adjustment of group structures
- Integration of tax and reporting systems
- Implementation of tax reorganisations
- Optimisation of international tax structures
Early planning in this phase can significantly enhance the commercial efficiency of the transaction.
Your Law Firm for M&A Tax Advisory
Tax considerations play a central role in almost every M&A transaction. Companies and investors therefore require advisers who combine tax expertise with a deep understanding of transactional processes.
Taylor Wessing regularly advises clients on complex M&A tax matters — from transaction structuring and tax due diligence through to post-closing tax integration.
Our clients particularly value:
- Our transaction-focused M&A tax advisory
- Our experience with international M&A structures
- Our close collaboration between tax, corporate and private equity teams
As an international law firm, we support companies, investors and management teams in the tax structuring of complex M&A transactions.
Are you planning an acquisition, disposal or international transaction?
Our M&A taxation team support you with the tax structuring of your transaction, tax due diligence and post-closing tax integration.
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