The incorporation of one company into another (the purchase of controlling majority in one company by another firm, in order to take over assets and/or operations) – See Mergers and Acquisitions, Deadwood, Takeover Offer. – Cf. Annual Report 2012 of BaFin, p. 196 f. (EU Takeover Directive; individual cases, p. 199: decisive offer conditions) as well as the respective Annual Report of BaFin, chapter „Supervision of Securities Trading and Investment Business“.

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Professor Dr. Eckehard Krah, Dipl.rer.pol.
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