M&A Transactions in Times of Corona: Legal Due Diligence during and after COVID-19

The purpose of legal due diligence was, is and will be identifying legal risks in connection with the target company – independent of the SARS-CoV-2-Virus or Coronavirus (COVID-19). COVID-19 and its consequences, however, lead to new (focal) points in legal due diligence.

The following overview is a range of legal due diligence aspects which already had to be considered in the past and new aspects relating to COVID-19. The points covered herein are to be considered as a starting point for a due diligence and must be, depending on the findings, followed-up in the course of the transaction.