Kaupan kohteena liiketoiminnan ainekset

Liiketoimintakaupassa myydään yrityksen liiketoiminta tai osa siitä. Kauppaa voidaan nimittää myös substanssikaupaksi. Se on varsin osuva nimitys, koska kaupan kohteena ovat liiketoiminnan erilliset omaisuuserät, kuten tavarat, sopimukset ja immateriaalioikeudet – siis liiketoiminnan ”ainekset”. Liiketoimintakauppa eroaa näin ollen osakekaupasta, jossa kaupan kohteena on omistusoikeus kokonaiseen yritykseen.

Kaupattava liiketoiminta kannattaa määritellä mahdollisimman tarkasti

Liiketoiminnan kaupassa tulee kiinnittää osakekauppaa enemmän huomiota siihen, että kaupan kohteena oleva liiketoiminta kaikkine varallisuuserineen määritellään kauppakirjassa riittävän tarkasti. Oleellista on lähinnä varmistaa, ettei mitään tärkeää jää ulos kaupasta, oli kysymyksessä vaikkapa tavaramerkki, tärkeä asiakassopimus tai yksittäinen tuotantoväline.

Kauppakirjaan sisällytetään tavanomaisesti myyjältä tietyt vakuutukset liiketoiminnan tilasta ja siitä, että kaikki oleellinen tieto on toimitettu ostajalle. Lisäksi sovitaan yleensä ainakin omistusoikeuden ja hallintaoikeuden siirtymisajankohdista, liikesalaisuuksien luottamuksellisena pitämisestä ja mahdollisista kilpailukielloista.

Yritysjuridiikan asiantuntijoiden laatimat malliehdot

Sopimuskoneen liiketoiminnan kauppakirjan malli sisältää juristiemme laatimat mallisisällöt, joista voit valita omaan kauppakirjaasi mieluisat. Sopimuskone kysyy sinulta eri kohdissa tarpeelliset jatkokysymykset ja muotoilee mallisisältöjä vastaustesi perusteella, jotta ne sopisivat omaan kauppaasi mahdollisimman hyvin. Mallisisällöt ovat muokattavissa tai täydennettävissä. Tarjolla on lisäksi selkokielistä neuvontaa kohta kohdalta, mitä ottaa huomioon, kun teet valintoja.

Kysymyksessä ei ole siis yksittäinen kauppakirjapohja, vaan moderni suomalainen teknologia, jolla laadit omiin tarpeisiisi soveltuvan kauppakirjan lähes automaattisesti.

Tämä sopimus on englanniksi. Sopimuskoneessa on tarjolla myös suomenkielinen versio, erillisenä asiakirjamallina.


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Contract of Sale, Business Operations

What is a business acquisition? How does it differ from an acquisition of shares?

A business acquisition involves selling the company’s business or part thereof. A business acquisition is also known as a substance acquisition. This is a very apt designation, because the object of the acquisition comprises separate property items, such as goods, agreements and trademarks – the ”ingredients” of the business. A business acquisition thus differ from an acquisition of shares, in which the object of acquisition is the right of ownership of an entire company.

What differences between a business acquisition and an acquisition of shares should be taken into consideration in particular?

In many respects, the business acquisition entails smaller risks for the buyer than an acquisition of shares, as the only thing transferred in the acquisition is the operative business in its present state, as defined in the contract of sale. If you buy an entire company through an acquisition of shares, the company's ”sins of the past” will be transferred along with the acquisition. They may include unidentified debts at the time of concluding the contract of sale or liabilities for defectiveness established afterwards for old customers, of which one could not be aware of at the time of concluding the contract of sale.

Unlike in an acquisition of shares, no capital transfer tax is paid for a business acquisition, unless the property to be surrendered includes real property or securities. A business acquisition is often a less expensive way for the buyer to acquire possession of a business.

The advantage of an acquisition of shares is its clarity – the object of the acquisition is unambiguously definable. In a business acquisition, much more attention must be paid to what exactly is being sold. With a high-quality contract of sale, significant ambiguities are seldom encountered.

Agree beforehand, do not quarrel afterwards

The more detailed the object of acquisition and other terms of the acquisition are agreed upon, the smaller the risk of subsequent ambiguities and disagreements. All terms and conditions of the acquisition should be exhaustively included in the contract of sale.

Define property items in the business acquisition accurately

Compared with an acquisition of shares, more attention should be paid in a business acquisition to the fact that the business that is the object of acquisition, including all of its property items, is defined with sufficient accuracy in the contract of sale. This is important because unlike in an acquisition of shares, a business acquisition does not involve selling the whole company but only the assets, liabilities, rights and obligations defined separately by the parties.

It is certainly not necessary to mention each pen and lunch voucher separately, as long as the various property items have been referenced in general. If the intention is not to include in the acquisition a specific property item, which can generally be considered to be included in the business acquisition, this should be specifically stated in the contract of sale.

In addition to current and fixed assets, it is advisable to agree on the transfer of personnel and customer agreements, for example.

What is the easiest way to prepare a contract of sale for business operations?

Sopimustieto allows you to prepare a contract of sale tailored according to your individual needs. Sopimustieto will ask you step-by-step what kind of acquisition you are entering into and then format the terms of the contract of sale according to your answers. Our template for a contract of sale for business operations includes sample content generated by experts in company law and covering hundreds of different situations, the most typical of which are explained in plain language in connection with the standard content.

Thus the question in Sopimustieto is not of a single template or form template, but assistive technology that allows you to produce a high-quality contract of sale with less effort.

What does Sopimustieto’s contract of sale template contain?

Our contract of sale template for business operations contains predefined content, including the following items. The model content is based on law and established contract practices.

  • Definition of the object of acquisition (e.g. current assets, fixed assets, employment contracts)
  • Transfer of the right ownership and possession (time of transfer of business)
  • Transfer of the order and offer backlog
  • Accounts receivable and other receivables
  • Debts and other liabilities
  • Condition of the object of acquisition
  • Purchase price and payment terms
  • Taxes (value-added tax, capital transfer tax)
  • Seller's assurances about the object of acquisition
  • Seller's liability for damages concerning possible defects
  • Transfer of risk; property insurance
  • Seller's non-competition obligation in the field of the business subject to the acquisition
  • Confidentiality of business secrets
  • Applicable law (if there are international connections in the acquisition)
  • Settling possible disputes after the acquisition

You can add, edit, and delete standard terms to suit your needs and also add your own content.

How can the other party accept the agreement I have drafted using Sopimustieto?

You can invite the other party to view your contract of sale in Sopimustieto with an SMS or email. It can accept the acquisition with an electronic signature, which belongs to our service. The electronic signature is legally valid and has stronger strength of evidence than a signature made with a pen.

How does a contract of sale template made with Sopimustieto work as a whole?

  1. Choose from Sopimustieto’s list the terms you wish to include in your contract of sale (e.g. transfer of ownership, condition of the object of acquisition, non-competition obligation)
  2. Sopimustieto will ask you further questions step by step and automatically format texts for your contract of sale accordingly (e.g. duration and scope of non-competition obligation)
  3. Sopimustieto advises you about the things you should take into consideration, based on law and the established agreement practice (e.g. the importance of the transfer of the right of ownership)
  4. When the contract of sale is complete, the parties will sign it electronically by phone or computer
  5. The contract of sale is automatically archived on your company’s agreement account, which you can later access directly from your computer or phone (the other party will also receive its agreement copy digitally)
  6. Sopimustieto already regularly saves the document automatically at the drafting stage, so your contract of sale will not disappear