Grossing Up is the practice of increasing a payment so that, after taxes are withheld or incurred, the recipient receives a specified net amount. In transaction documents, Grossing Up may apply to indemnities, withholding taxes on cross-border payments, or certain executive benefits, and Grossing Up provisions allocate tax burden between parties.
Ryan RobertsStartup Lawyer
Ryan Roberts is a startup lawyer with more than two decades of experience advising on venture financings and M&A transactions totaling more than $1 billion. He is the author of the Amazon bestselling startup law book Acceleration.
