Tax Due Diligence
- Identification and quantification of tax risks:
- Scope to be agreed in principle depending on the object of the purchase or the liability assumed
- Analysis period for share deal usually the last 3-5 years
- Analysis period for asset deal usually only the last 2 years (if necessary temporal / subject restriction in individual cases)
- Standing power or amendability of the tax assessment, analysis of the results of tax audits as well as the years not yet audited
- Investigation of specific tax risk areas:
- Change of shareholders, restructurings, transactions, legal relationships with shareholders or related parties, fiscal unities, tax-relevant foreign relationships
- Identification of tax issues with relevance for the transaction structure - especially land transfer tax (if applicable, usable tax loss carryforwards)
- Scope to be agreed in principle depending on the object of the purchase or the liability assumed
