European Union: M&A/Private Equity

With the introduction of the Final Income Tax Without Imputation (FITWI) Regulations through Legal Notice 188 of 2025, Maltese companies can elect to apply a 15% final tax rate on chargeable income, instead of operating under the full imputation system.

The roundtable explored key challenges across the full deal lifecycle, including conducting effective cyber due diligence and assessing targets' incident response capabilities, drafting cyber-specific representations, warranties, and indemnities, managing data breaches discovered between signing and closing, and navigating post-closing integration risks.

Mergers, acquisitions, and strategic partnerships can redefine a business—but hidden risks can derail even the most promising opportunities. Every agreement carries potential pitfalls, from unclear ownership rights to regulatory compliance challenges. A misstep can delay a deal or leave you exposed to litigation.

Globally, deal advisers report a healthy pipeline of potential transactions to come, but there can be no guarantee that dealmakers will not turn the tap off once again.

The implementation of the new EU Consumer Credit Directive (Directive (EU) 2023/2225, CCD 2) significantly expands the scope of consumer credit regulation.

H1 was the busiest period for Irish PE investment since the pandemic, underscoring continued investor appetite despite increasingly challenging global conditions. Activity moderated in H2, as geoeconomic uncertainty...

In Portugal, the rules for a company to deduct Value-Added Tax (VAT) on vehicle acquisitions are quite specific, mainly depending on the type of vehicle and its use. Understanding these regulations is crucial for businesses aiming to optimise their tax position.

Yes, the Control of Concentrations Regulations, S.L.379.08 ("the Regulations") are applicable to mergers and acquisitions. The Regulations are subsidiary legislation made under the Competition Act...

We are pleased to present our latest analysis on the public M&A market in Germany for 2025. This comprehensive report, prepared by A&O Shearman, provides an in-depth overview of the market developments and key trends that have shaped the landscape of public mergers and acquisitions in Germany over the past year, as well as an outlook for the German takeover market in 2026.