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Thought Leadership

When Contractors Aren’t Contractors: Identifying and Mitigating Disguised Employment Risks in M&A Deals

June 9, 2025
Disguised employment (“Scheinselbstständigkeit”) remains a persistent issue in the German labor market. This is reflected not only in the growing number of solo self-employed individuals, but also in the increasing scrutiny by German tax and social security authorities. Disguised employment refers to situations where individuals are formally engaged as independent contractors or freelancers but, in practice, perform their work under conditions similar to those of regular employees.

Thus, understanding the complexities of German tax and social security rules on disguised employments is crucial in M&A deals, as this can often lead to compliance risks and significant financial exposure for the buyer.
Thought Leadership

Medical Consumables M&A Market

June 5, 2025
The medical consumables sector is a vital component of healthcare, underpinning diagnostics, treatment, and infection prevention. With a global market projected to grow from $422 billion in 2025 to $571 billion by 2035, at a CAGR of 3.2%, the sector is poised for steady expansion.
Thought Leadership

AI Litigation, Enforcement and Compliance Risk: A Structured Response Framework

June 4, 2025
AI-related litigation and enforcement are no longer a future threat, it’s happening now. Companies are already facing investigations and class actions for overstated AI claims, algorithmic bias, misuse of training data and lack of model transparency. A&M experts examine the compliance landscape and share their structured approach to helping organizations navigate legal, regulatory and reputational AI risks.