We are delighted to provide you the third edition of our “Inbound acquisitions at a glance” brochure.

In today’s increasingly complex business environment, awareness of the tax environment in relevant jurisdictions is crucial, especially when it comes to acquisitions of foreign companies. Local tax requirements such as the preservation of tax losses, the deductibility of acquisition costs and the taxation of dividends and capital gains are usually decisive factors in the successful structuring of such transactions.

Members of our Global Tax practice have updated our concise overview of the most relevant tax considerations for inbound acquisitions in jurisdictions such as Australia, France, Germany, Italy, Spain, the United Kingdom, the United States, Benelux and important Eastern European countries. For each jurisdiction, our local tax experts not only outline the respective transaction taxes (stamp and capital duties, if any, real estate transfer taxes, capital gains tax, etc) but also share the key knowledge that will enable you to structure inbound acquisitions in the most tax-efficient way.

We hope you find this brochure useful as a general guide to prospective acquisitions in the markets described. It goes without saying that every transaction requires tailor-made advice. Your usual Allen & Overy contact and our local tax experts would be more than happy to assist and support you in the structuring of any type of business transaction. Contact details may be found in this brochure.