Legal & Tax · Transactions

Danish M&A and joint venture advisory.

Danish-side transaction counsel for acquisitions, divestitures and joint ventures, with tax, company law and contract architecture built into the deal.

A transaction is not only a purchase agreement. It is a sequence of legal, tax, company-law, financing, disclosure and post-completion consequences. The documents need to reflect the commercial bargain, but they also need to allocate tax risk, control information, manage closing mechanics and survive a later dispute.

Moore Law advises on Danish-side M&A and joint venture matters for founder-shareholders, family businesses, international buyers, Danish subsidiaries and cross-border groups.

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Transaction tax and company-law consequences should be reviewed before the letter of intent is signed, not after.

Moore Law view

A deal should be structured before it is negotiated.

The letter of intent often determines more than clients realise. If the tax treatment, earn-out mechanics, disclosure process, warranty scope, conditions precedent, shareholder arrangements or post-completion steps are not considered early, the transaction can become difficult to repair later.

Joint ventures require even more care. The parties remain tied together after signing. Governance, funding, reserved matters, deadlock, exit, valuation and dispute-resolution provisions are not secondary drafting points. They are the business relationship.

Moore Law view

The transaction document should follow the deal architecture, not create it by accident.

Paths

Transaction paths.

Seller-side preparation

Structuring before sale, tax position, pre-sale reorganisation, due diligence preparation, data room, buyer questions and closing risk.

Buyer-side acquisition

Danish target diligence, risk allocation, warranties, indemnities, conditions, funds flow and integration.

Joint ventures

Vehicle selection, contributions, governance, reserved matters, financing, deadlock, exit, non-compete and dispute mechanisms.

Group restructurings before transaction

Holding structures, tax-neutral reorganisations, share exchanges, demergers or capital changes before sale or investment.

Founder and family transactions

Sales, partial exits, minority investments, succession transactions and family business transitions.

Cross-border deals

Coordination with foreign counsel, UAE corporate practice, tax advisers, banks and accountants where the transaction crosses jurisdictions.

Documents

Documents we draft and review.

  • Term sheets and letters of intent
  • Share purchase agreements
  • Asset purchase agreements
  • Shareholders’ agreements
  • Joint venture agreements
  • Disclosure letters and disclosure schedules
  • Warranty and indemnity provisions
  • Earn-out and deferred consideration mechanics
  • Escrow and retention arrangements
  • Transitional services agreements
  • Board and shareholder approvals
  • Closing deliverables and funds-flow documents
  • Post-completion adjustment mechanisms
Process

How the transaction is managed.

1

Deal objective and structure

2

Tax and company-law review

3

Letter of intent / term sheet

4

Due diligence and disclosure

5

Principal documents

6

Negotiation and risk allocation

7

Signing and conditions precedent

8

Closing and post-completion integration

Common questions

Common questions.

Should tax be reviewed before signing a letter of intent?

Yes. The tax position often affects price, timing, seller structure, earn-out, warranties, indemnities and whether a binding ruling should be obtained before commitment.

What is the most important document in a joint venture?

The shareholders’ or joint venture agreement. It must govern control, funding, reserved matters, deadlock, exit, valuation and dispute resolution.

Can Moore Law act on cross-border M&A?

Yes, where the transaction has a Danish-side or Denmark–UAE dimension. Foreign-law advice is coordinated with local counsel where required.

When is a binding ruling needed in a transaction?

Where the tax consequences are uncertain and material enough to affect whether the transaction should proceed as planned.

Can the same structure be used for every deal?

No. Share deals, asset deals, joint ventures, partial exits and family transitions require different legal and tax architecture.

Related: Company law · Binding rulings · International taxation · Contract law · Dispute resolution · Contact the Danish practice.

Structure the deal before the documents harden.

We will review the commercial objective, tax position, company-law mechanics and risk allocation before the transaction is committed.

General guidance only — not legal, tax, financial or procedural advice. Deal structures, tax treatment and warranty/indemnity allocation depend on the facts and applicable rules, and no adviser can guarantee a tax outcome or deal result. Advice should be taken on the client’s specific facts before the transaction is committed.