{"id":3041,"date":"2024-06-28T11:40:38","date_gmt":"2024-06-28T11:40:38","guid":{"rendered":"https:\/\/www.tpa-group.pl\/unkategorisiert\/tax-due-diligence\/"},"modified":"2024-12-12T15:05:44","modified_gmt":"2024-12-12T15:05:44","slug":"tax-due-diligence","status":"publish","type":"post","link":"https:\/\/www.tpa-group.pl\/de\/services\/tax-due-diligence\/","title":{"rendered":"Tax due diligence"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3041\" class=\"elementor elementor-3041 elementor-1865\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9585fa4 e-flex e-con-boxed e-con e-parent\" data-id=\"9585fa4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d921db elementor-widget elementor-widget-heading\" data-id=\"8d921db\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Wozu?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aeacc50 elementor-widget elementor-widget-text-editor\" data-id=\"aeacc50\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u201eDue Diligence\u201c bedeutet geb\u00fchrende Sorgfalt, und Pr\u00fcfungen, die so bezeichnet werden, geh\u00f6ren bereits zu den Standards im Investitionsprozess, der den Erwerb von Anteilen an einem bestehenden, vom Erwerber unabh\u00e4ngigen Unternehmen beinhaltet. Der Erwerb von Anteilen z. B. an einer Gesellschaft bedeutet n\u00e4mlich, dass der Investor &#8211; im Gegensatz zum Erwerb der Verm\u00f6genswerte der Gesellschaft selbst &#8211; deren gesamte Geschichte einschlie\u00dflich der Verbindlichkeiten und Forderungen \u00fcbernimmt. Im steuerlichen Kontext bedeutet dies ein Risiko der \u00dcbernahme von den offenbarten oder nicht offenbarten Verbindlichkeiten bzw. der steuerlichen Au\u00dfenst\u00e4nde des erworbenen Unternehmens f\u00fcr nicht verj\u00e4hrte vergangene Zeitr\u00e4ume.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Das Fachwissen und die langj\u00e4hrige Transaktionserfahrung unserer Experten erm\u00f6glichen es uns, erstklassige steuerliche Transaktionsberatungsleistungen einschlie\u00dflich Tax Due Diligence anzubieten. Das Resultat unserer Arbeit ist die Pr\u00fcfung der allgemeinen steuerlichen Situation der Zielgesellschaft, wie auch die Analyse und Bewertung etwaiger steuerlicher Risiken sowie im Bereich der Sozialversicherungen (Sozialversicherungsanstalt &#8211; ZUS).<\/span><\/p><p><span style=\"font-weight: 400;\">In begr\u00fcndeten F\u00e4llen sind Tax Due Diligence von begrenztem Umfang auch dem geplanten Erwerb komplexer Verm\u00f6genswerte (nicht Unternehmensanteilen) gewidmet, z. B. eines Unternehmens, eines organisierten Unternehmensteils oder einer Immobilie.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e137c6b elementor-widget elementor-widget-heading\" data-id=\"e137c6b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">F\u00fcr wen?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce1a17f elementor-widget elementor-widget-text-editor\" data-id=\"ce1a17f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">F\u00fcr juristische oder nat\u00fcrliche Personen, die es beabsichtigen, Anteile in der Gesellschaften zu erwerben, Anteile zu verpf\u00e4nden, einen Austausch von Anteilen vorzunehmen, eine Verschmelzung durchzuf\u00fchren oder auf eine andere Weise Anteile zu erwerben. Die Empf\u00e4nger der Due Diligence k\u00f6nnen auch Kreditinstitute sein, die es vorhaben, den steuerlichen Standing des Schuldners zu pr\u00fcfen. In begr\u00fcndeten F\u00e4llen ist Tax Due Diligence von begrenztem Umfang auch dem geplanten Erwerb komplexer Verm\u00f6genswerte, z. B. eines Unternehmens, eines organisierten Unternehmensteils oder einer Immobilie empfohlen. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f1e6d2 elementor-widget elementor-widget-heading\" data-id=\"6f1e6d2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Wie?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58ea42c elementor-widget elementor-widget-text-editor\" data-id=\"58ea42c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Die Due Diligence Pr\u00fcfung umfasst vor allem:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">pr\u00fcfung der Richtigkeit der steuerlichen Abrechnungen hinsichtlich der geltenden Rechtsvorschriften im Bereich: K\u00f6rperschaftssteuer, Mehrwertsteuer, Akzise, Einkommenssteuer der nat\u00fcrlichen Personen sowie auch der Sozialversicherungsbeitr\u00e4ge und der Steuer auf zivilrechtliche Gesch\u00e4fte und Immobiliensteuer;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">identifizierung wichtiger Bereiche des steuerlichen Risikos bez\u00fcglich steuerlicher Verbindlichkeiten der zu \u00fcbernehmenden Gesellschaft und deren Einflusses auf die laufende finanzielle Situation der Gesellschaft und die k\u00fcnftige steuerliche Situation der Investoren;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">bewertung &#8211; unter der Ber\u00fccksichtigung der Verf\u00fcgbarkeit der Daten und Einschr\u00e4nkungen des Projekts &#8211; des Wertes der ermittelten Risiken sowie der Wahrscheinlichkeit deren Verwirklichung.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Due Diligence Pr\u00fcfung ist lediglich ein Teil des Transaktionsprozesses. Ihnen gehen in der Regel der Abschluss einer Absichtserkl\u00e4rung und die Formulierung der wichtigsten rechtlichen, finanziellen und gesch\u00e4ftlichen Vorgaben der k\u00fcnftigen Transaktion (Term Sheet) voraus. Die Due-Diligence-Pr\u00fcfung selbst geht wiederum weiteren Schritten zum Abschluss der Transaktion voraus, z. B. der Minderung der festgestellten Risiken, der Strukturierung der Transaktion, der Verhandlung des Kaufvertrags \u00fcber die Anteile und seiner wichtigsten Elemente, einschlie\u00dflich der endg\u00fcltigen Preisformel oder der Garantien und Sicherheiten. In allen diesen Phasen ist die Teilnahme eines erfahrenen Steuerberater notwendig bzw. angesagt.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae48e20 elementor-widget elementor-widget-heading\" data-id=\"ae48e20\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Wer?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6daf3d3 e-flex e-con-boxed e-con e-parent\" data-id=\"6daf3d3\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-96b413d e-con-full e-flex e-con e-child\" data-id=\"96b413d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19a1352 elementor-widget elementor-widget-single-person-card\" data-id=\"19a1352\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;2986&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.pl\/de\/persons\/krzysztof-kaczmarek\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2024\/06\/Krzysztof-Kaczmarek_Clear-picture-zdjecie-wyroznione.png\" alt=\"Krzysztof Kaczmarek\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tKatowice,&nbsp;\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tPozna\u0144,&nbsp;\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tWarschau\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Krzysztof Kaczmarek<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \">Managing Partner<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b6e6fc e-con-full e-flex e-con e-child\" data-id=\"1b6e6fc\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-609898a elementor-widget elementor-widget-single-person-card\" data-id=\"609898a\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;3229&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.pl\/de\/persons\/damian-kubis\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2024\/06\/Damian-Kubis_Clear-picture_web-1.png\" alt=\"Damian Kubi\u015b\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tPozna\u0144,&nbsp;\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tKatowice,&nbsp;\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tWarschau\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Damian Kubi\u015b<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \">Partner<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-89d722c e-flex e-con-boxed e-con e-parent\" data-id=\"89d722c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-24e9e02 e-con-full e-flex e-con e-child\" data-id=\"24e9e02\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d9a88b elementor-widget elementor-widget-single-person-card\" data-id=\"6d9a88b\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;3232&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.pl\/de\/persons\/joanna-prokurat\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2024\/06\/Joanna-Prokurat-1.png\" alt=\"Joanna Prokurat\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tWarschau\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Joanna Prokurat<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \">Partnerin<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-90478a7 e-con-full e-flex e-con e-child\" data-id=\"90478a7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-811a486 elementor-widget elementor-widget-single-person-card\" data-id=\"811a486\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;2980&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.pl\/de\/persons\/wojciech-sztuba\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2024\/04\/Wojciech-Sztuba_Clear-picture_web3-1.png\" alt=\"Wojciech Sztuba\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tKatowice,&nbsp;\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tPozna\u0144,&nbsp;\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tWarschau\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Wojciech Sztuba<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \">Managing Partner<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: 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class=\"elementor-button-text\">Transaktionsberatung<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Wozu? \u201eDue Diligence\u201c bedeutet geb\u00fchrende Sorgfalt, und Pr\u00fcfungen, die so bezeichnet werden, geh\u00f6ren bereits zu den Standards im Investitionsprozess, der den Erwerb von Anteilen an einem bestehenden, vom Erwerber unabh\u00e4ngigen Unternehmen beinhaltet. Der Erwerb von Anteilen z. B. an einer Gesellschaft bedeutet n\u00e4mlich, dass der Investor &#8211; im Gegensatz zum Erwerb der Verm\u00f6genswerte der Gesellschaft [&hellip;]<\/p>\n","protected":false},"author":41,"featured_media":1876,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[57],"tags":[],"class_list":["post-3041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-the-tpa-services"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax due diligence - TPA Poland<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tpa-group.pl\/de\/services\/tax-due-diligence\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax due diligence - TPA Poland\" \/>\n<meta property=\"og:description\" content=\"Wozu? \u201eDue Diligence\u201c bedeutet geb\u00fchrende Sorgfalt, und Pr\u00fcfungen, die so bezeichnet werden, geh\u00f6ren bereits zu den Standards im Investitionsprozess, der den Erwerb von Anteilen an einem bestehenden, vom Erwerber unabh\u00e4ngigen Unternehmen beinhaltet. 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