On 12 June, Director Jens Rubart will speak at the BB Expert-Talk session “(New) Challenges for Post-Acquisition Integration Through DEMPE?” Dr. Rubart will be joined by Eversheds Sutherland Partner Lars H. Haverkamp to discuss recent developments in German tax law with regard to DEMPE contributions.
The experts will use case examples to show the DEMPE concept is of particular importance for post-merger integration cases. They will shed light on the functional identification of DEMPE contributions, the quantification of value creation, and how to determine an at arm’s length remuneration. This is of particular importance when certain functions are moved from one entity to another (e.g., when the supply chain has to be restructured or certain business functions are concentrated at one location).