Tax due diligence

Tax due diligence in Poland 

Due diligence is a type of audit aimed at establishing the legal, tax or financial situation of a company and identifying the risks significant to an organisation in the audited areas. 

Tax due diligence

Tax advisory

Due diligence in tax area

Due diligence is addressed mainly to investors who plan to acquire shares or stocks of an existing company or to merge with another entity (M&A). Such an audit is conducted upon the consent and cooperation of the audited entity.

The process of acquisition and takeover of a business is often burdened with high risk resulting from the investor's lack of knowledge of specific details regarding the operations of a given entity, including but not limited to its tax settlements. Tax due diligence, the aim of which is to analyse and verify the correctness of a company's tax settlements, is a perfect solution of this problem. It provides investors with an in-depth analysis of the company's current tax situation and allows for identification and assessment of tax risks significant from the perspective of the company, which may have an impact on the decision regarding the planned investment.

The outcome of the tax due diligence is a report listing the identified irregularities and risks in the area of tax settlements, together with an assessment of the financial burden if they materialise. This report also includes recommendations for minimising the identified risks.

Tax due diligence - scope of the service

  • analysis of tax settlements of the audited company
  • identification of irregularities and tax risks
  • estimation of prospective financial costs to be incurred if the risks materialise
  • recommendations for minimizing the identified risks

Tax due diligence allows investors to address identified tax risks during the price negotiation process and to include appropriate guarantee and indemnity clauses in the share purchase agreement.

We also offer financial, legal, IT and HR due diligence. Learn more.

Contact us

Agata Nieżychowska
Agata Nieżychowska
Tax Director