Corporate M and A 2026

CZECH REPUBLIC

Germany

Poland

Prague

Czech Republic

Law and Practice Contributed by: Petr Janů, Vladislav Klimeš and Leoš Vavřík BADOKH

Slovakia

Austria

Contents 1. Trends p.396

7. Disclosure p.404 7.1 Making a Bid Public p.404

1.1 M&A Market p.396 1.2 Key Trends p.396 1.3 Key Industries p.396 2. Overview of Regulatory Field p.397 2.1 Acquiring a Company p.397 2.2 Primary Regulators p.397 2.3 Restrictions on Foreign Investments p.397 2.4 Antitrust Regulations p.397 2.5 Labour Law Regulations p.398 2.6 National Security Review p.398 3. Recent Legal Developments p.398 3.1 Significant Court Decisions or Legal Developments p.398 3.2 Significant Changes to Takeover Law p.399 4. Stakebuilding p.399 4.1 Principal Stakebuilding Strategies p.399 4.2 Material Shareholding Disclosure Threshold p.400

7.2 Type of Disclosure Required p.404 7.3 Producing Financial Statements p.405 7.4 Transaction Documents p.405 8. Duties of Directors p.405 8.1 Principal Directors’ Duties p.405 8.2 Special or Ad Hoc Committees p.406 8.3 Business Judgement Rule p.406 8.4 Independent Outside Advice p.406 8.5 Conflicts of Interest p.406 9. Defensive Measures p.406 9.1 Hostile Tender Offers p.406 9.2 Directors’ Use of Defensive Measures p.407 9.3 Common Defensive Measures p.407 9.4 Directors’ Duties p.407 9.5 Directors’ Ability to “Just Say No” p.407 10. Litigation p.407 10.1 Frequency of Litigation p.407 10.2 Stage of Deal p.408 10.3 “Broken-Deal” Disputes p.408 11. Activism p.408 11.1 Shareholder Activism p.408 11.2 Aims of Activists p.409 11.3 Interference With Completion p.409

4.3 Hurdles to Stakebuilding p.400 4.4 Dealings in Derivatives p.400 4.5 Filing/Reporting Obligations p.400 4.6 Transparency p.400 5. Negotiation Phase p.400 5.1 Requirement to Disclose a Deal p.400

5.2 Market Practice on Timing p.401 5.3 Scope of Due Diligence p.401 5.4 Standstills or Exclusivity p.401 5.5 Definitive Agreements p.402 6. Structuring p.402 6.1 Length of Process for Acquisition/Sale p.402 6.2 Mandatory Offer Threshold p.402 6.3 Consideration p.402 6.4 Common Conditions for a Takeover Offer p.402 6.5 Minimum Acceptance Conditions p.403 6.6 Requirement to Obtain Financing p.403 6.7 Types of Deal Security Measures p.403 6.8 Additional Governance Rights p.403 6.9 Voting by Proxy p.403

6.10 Squeeze-Out Mechanisms p.403 6.11 Irrevocable Commitments p.404

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