Tax due diligence

A tax due diligence examines whether the company is in control of its tax position. Tax risks may lead to additional taxes, penalties or unforeseen costs which an acquirer wants to have clarified in advance. The fiscal position is mapped by reviewing the company’s tax returns, obligations and structure.

This includes corporate income tax, payroll taxes, VAT and if applicable international aspects such as fiscal unities or cross-border structures. Loss relief and deferred tax positions are also assessed. When necessary advice is provided on a tax-efficient structuring of the transaction.