sales purchase


Sales & Purchase Agreements

Significant advantage in the deal process

Whether selling a business and aiming to achieve a clean exit at a predictable price, or acquiring a business and aiming for appropriate remedies in place when the target company’s financial position is not as expected, to have solid financial terms in the Sale and Purchase Agreement (SPA) is key in achieving these goals.

With a comprehensive, M&A-based SPA service offering, we equip our clients with a significant advantage in the deal process. With a team of full-time specialists based within our M&A Transaction Services practice, we advise acquirers and sellers across a wide range of industries and geographies.

Our SPA team is working closely with our client’s lawyers to identify commercial issues early and ensure these are appropriately reflected in the SPA.

Our SPA team assists with:

  • structuring the purchase price adjustment mechanism,
  • accounting warranties and indemnities,
  • agreeing net asset or normal working capital targets,
  • accounting policies and definitions for the completion accounts,
  • a “Locked Box” mechanism.

Get in touch

Andrew Busby

Andrew Busby


Andrew has worked for more than 25 years, with more than 18 years in M&A. He has significant experience dealing in large complex cross-border transactions within the mining, manufacturing, consumer bu... More

Chris Tattersall

Chris Tattersall

Lead Partner

Chris Tattersall leads the Energy & Resources sector at Deloitte in Switzerland. He has over 17 years of transaction advisory experience, mainly working for clients in the commodity trading and electr... More

Indrek Luuk

Indrek Luuk


Indrek is an M&A Transaction Services Director with more than 10 years of transaction advisory experience in Switzerland, the UK, Australia, Germany and Estonia. Focusing on financial due diligence an... More