Document background
The Share Exchange Agreement is a crucial document used in corporate restructuring, mergers, and acquisitions under Belgian law. It facilitates transactions where shares in one company are exchanged for shares in another company, often as part of a larger corporate reorganization or business combination strategy. The agreement must comply with the Belgian Companies and Associations Code, relevant tax legislation, and EU directives. It typically includes detailed provisions on share valuation, exchange ratios, representations and warranties, and completion mechanics. The document is particularly important in ensuring tax-efficient restructuring and maintaining proper corporate governance throughout the exchange process. Given Belgium's position as a key European business hub, these agreements often have cross-border implications and must account for both domestic and EU regulatory requirements.
