The various types of company purchases, their special features and the legal rules to be observed are set out in the subsequent sections.

For further information please contact Dr Erich Michel, Wessing Berenberg-Gossler Zimmermann Lange, Freiherr-Vom-Stein-Strasse 24-26, Frankfurt am Maim 60323, Frankfurt, Germany- Tel: +496 997 1300, Fax: +496 997 130100.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.