Overview of tender offer activity across 7 EU jurisdictions (Italy, Germany, France, Spain, Netherlands, Greece and Sweden) from January 2022 to December 2025. France leads control bids with 46 (13.0% success rate). Italy leads delisting bids with 74 (89.2% success rate). Sweden has the most deals overall at 110. Italy leads on aggregate deal value at $88.4 billion. Delisting bid success rates range from 76.4% (Sweden) to 100% (Netherlands and Greece). Control bid success rates are substantially lower, ranging from 2.6% (Sweden) to 60% (Netherlands), as success is measured by shares acquired meeting or exceeding the target stake sought.
Tender Offer Activity Across 7 EU Jurisdictions (2022–2025)
Completed deals only — pending bids excluded. Source: Refinitiv Eikon / LSEG Workspace, M&A Deals Screener, Tender Offer Flag = True.
Control bids — count and success rate by country
Delisting bids — count and success rate by country
Total deals and aggregate deal value by country — bubble size = deal value (USD bn)
Source: Refinitiv Eikon / LSEG Workspace — M&A Deals Screener | Tender Offer Flag = True | Jan 2022 – Dec 2025. Deal value in USD millions (aggregate per country). Control bid success = shares acquired ≥ shares sought; delisting bid success = deal status completed. Analysis: Prof. Marco Ventoruzzo, Bocconi University.
Show overview data table
| Country | Control bids (n) | Control success % | Delisting bids (n) | Delisting success % | Total deals | Aggregate value (USD bn) |
|---|
Comparative regulatory framework table for tender offers across 7 EU jurisdictions. All seven countries set a mandatory bid threshold of 30% except Greece which uses one-third (approximately 33.3%). Minimum offer price rules in all jurisdictions reference the highest price paid by the bidder in a preceding period (12 or 6 months) or a volume-weighted average price. Board neutrality rules apply in all jurisdictions except the Netherlands where the rule is optional and adopted only if included in company articles. Sell-out thresholds and squeeze-out thresholds range from 90% to 95% depending on jurisdiction. Delisting rules vary, with Italy requiring a mandatory prior full tender offer under the 2025 TUF Reform, Germany requiring a mandatory delisting offer, and Sweden requiring a mandatory offer at 90% of shares.
Comparative Regulatory Framework
Key regulatory parameters for public tender offers across 7 EU jurisdictions — based on national legislation and EU Takeover Bids Directive (2004/25/EC) implementation
| Country | Mandatory bid threshold | Minimum offer price rule | Board neutrality | Sell-out threshold | Squeeze-out threshold | Delisting rules |
|---|
Sources: National legislation and implementing regulations: Italy — TUF (D.Lgs. 58/1998) as amended by 2025 Reform; Germany — WpÜG, §39 BörsG, UmwG; France — Code de Commerce Art. L233-32, AMF Règlement Général; Spain — Real Decreto 1066/2007, CNMV rules; Netherlands — Decree on Public Offers (Bob); Greece — Law 3461/2006; Sweden — Nasdaq Stockholm Takeover Rules, Aktiemarknadsnämnden statements. All as of March 2026. EU Takeover Bids Directive 2004/25/EC provides the common framework.
Valuation analysis covering implicit price-to-earnings multiples by country and target sector, and the relationship between premium offered and shares acquired in control bids. Sweden commands the highest median P/E multiple at approximately 26.5 times earnings. Spain has the lowest at approximately 16.7 times. By sector, Healthcare commands the highest P/E at approximately 41 times, while Materials is lowest at approximately 11.5 times. There is a statistically significant positive correlation between premium offered and shares acquired in control bids: regression equation y equals 0.261x plus 30.3, R-squared equals 0.061, p-value equals 0.007, n equals 117.
Valuation Multiples & Premium-Acquisition Relationship
Implicit P/E multiples (median offer price / EPS) and the relationship between premium offered and shares acquired — control bids 2022–2025
Implicit P/E multiple by country (median, all bids)
Implicit P/E multiple by target sector (median, all bids)
Premium offered vs. shares acquired — control bids (each dot = one deal)
P/E methodology: Implicit P/E = offer price / EPS (trailing twelve months). Ratios above 200× excluded (loss-making companies). n=201 valid observations out of 386 total deals. Sorted by median P/E descending.
Regression: y = 0.261x + 30.3; R²=0.061; p=0.007; n=117 (control bids with valid premium and shares acquired data). Premiums above 300% excluded. Withdrawn bids included to avoid survivorship bias.
Source: Refinitiv Eikon / LSEG Workspace — M&A Deals Screener | Jan 2022 – Dec 2025. Analysis: Prof. Marco Ventoruzzo, Bocconi University.
Bid character analysis for control bids, covering two dimensions: friendly versus hostile or unsolicited bids, and voluntary versus mandatory bids. On bid attitude: Italy and Spain are the only jurisdictions with material hostile or unsolicited bid activity, at approximately 21% and 22% respectively. Germany, France, Netherlands, Greece and Sweden show near-100% friendly bids in the classified sample. On bid type: France has the highest share of mandatory bids at approximately 20%, followed by Sweden at approximately 15% and Italy at approximately 12%. Germany and Netherlands show near-100% voluntary bids.
Bid Character — Attitude & Type
Control bids only — two dimensions: deal attitude (friendly vs. hostile/unsolicited) and bid type (voluntary vs. mandatory), by country, 2022–2025
Friendly vs. hostile/unsolicited — % of classified control bids
Voluntary vs. mandatory — % of control bids
Friendly vs. hostile: Classification per Refinitiv Eikon deal attitude field. Excludes bids where attitude is not classified (Italy: 7, Germany: 10, France: 4, Netherlands: 1, Greece: 1). "Hostile/Unsolicited" includes both hostile bids opposed by target management and unsolicited bids made without prior negotiation.
Voluntary vs. mandatory: Mandatory bid = bid triggered by crossing the mandatory bid threshold under national law implementing Art. 5 of Directive 2004/25/EC. Voluntary = all other bids.
Source: Refinitiv Eikon / LSEG Workspace — M&A Deals Screener | Jan 2022 – Dec 2025. Analysis: Prof. Marco Ventoruzzo, Bocconi University.
Two analyses. First, cross-border tender offer flows showing acquiror and target countries. Domestic bids dominate in every jurisdiction: Italy 83 domestic, Sweden 81, France 57, Germany 44, Spain 23, Greece 10, Netherlands 9. Cross-border inbound deals: Sweden received 10 foreign bids (largest cross-border target market), France received 5, Italy 6, Germany 5, Netherlands 2, Spain 2, Greece 1. The United States is the most active non-EU acquiror with 6 cross-border bids. Second, a sector matrix showing acquiror versus target sector combinations. The Financials sector dominates, with 51 same-sector deals (Financials acquiring Financials). Financials acquirors also target Consumer Products and Services (25 deals), Industrials (38) and Materials (32). Most other sector pairs show light activity, confirming strong same-sector consolidation as the dominant pattern.
Cross-Border Flows & Sector Patterns
Who acquires whom across borders — and which sectors are acquiring which
Cross-Border Tender Offer Flows (2022–2025)
| Acquiror | → France | → Sweden | → Greece | → Italy | → Germany | → Netherlands | → Spain | Total cross-border |
|---|
Acquiror vs. Target Sector Matrix (2022–2025)
Number of deals | Diagonal = same-sector acquisitions | All jurisdictions combined | Colour intensity proportional to deal count
Cross-border note: "Cross-border" = acquiror and target headquartered in different countries. Domestic deals excluded from the flow table above but shown in the summary box. Acquiror countries with only 1 deal each (Japan, Belgium, Finland, Norway, Ireland, Denmark, Canada, Switzerland, Austria) are shown individually in the flow table.
Sector classification: Per Refinitiv Eikon industry sector classification. Diagonal cells (same-sector acquisitions) shaded darker.
Source: Refinitiv Eikon / LSEG Workspace — M&A Deals Screener | Jan 2022 – Dec 2025. Analysis: Prof. Marco Ventoruzzo, Bocconi University.