{"id":1865,"date":"2024-06-28T11:40:38","date_gmt":"2024-06-28T11:40:38","guid":{"rendered":"https:\/\/www.tpa-group.pl\/?p=1865"},"modified":"2025-02-06T13:32:13","modified_gmt":"2025-02-06T13:32:13","slug":"podatkowe-due-diligence","status":"publish","type":"post","link":"https:\/\/www.tpa-group.pl\/pl\/uslugi\/podatkowe-due-diligence\/","title":{"rendered":"Podatkowe due diligence"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1865\" class=\"elementor elementor-1865\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5ef5a8 e-flex e-con-boxed e-con e-parent\" data-id=\"f5ef5a8\" 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-893096a elementor-widget elementor-widget-heading\" data-id=\"893096a\" 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\">Po co?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd7f8eb elementor-widget elementor-widget-text-editor\" data-id=\"bd7f8eb\" 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;\">\u201cDue diligence\u201d oznacza nale\u017cyt\u0105 staranno\u015b\u0107, a przegl\u0105dy opatrzone t\u0105 nazw\u0105 nale\u017c\u0105 do standard\u00f3w w zakresie dochowania nale\u017cytej staranno\u015bci w procesie inwestycyjnym polegaj\u0105cym na zakupie udzia\u0142\u00f3w w istniej\u0105cym, niezale\u017cnym od nabywcy podmiocie gospodarczym. Zakup udzia\u0142\u00f3w np. w sp\u00f3\u0142ce, w przeciwie\u0144stwie do zakupu samych aktyw\u00f3w tej sp\u00f3\u0142ki, wi\u0105\u017ce si\u0119 bowiem z przej\u0119ciem przez inwestora ca\u0142ej jej historii. W kontek\u015bcie podatkowym oznacza to ryzyko przej\u0119cia ujawnionych lub nieujawnionych zobowi\u0105za\u0144 lub zaleg\u0142o\u015bci podatkowych nabywanego przedsi\u0119biorstwa za nieprzedawnione okresy historyczne.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Wiedza i do\u015bwiadczenie transakcyjne naszych ekspert\u00f3w pozwala nam oferowa\u0107 najwy\u017cszej klasy us\u0142ugi podatkowego doradztwa transakcyjnego obejmuj\u0105ce m.in. podatkowe due diligence. Efektem naszej pracy jest weryfikacja sytuacji podatkowej sp\u00f3\u0142ki-targetu oraz wykrycie i wycena zidentyfikowanych ryzyk podatkowych i w zakresie ubezpiecze\u0144 spo\u0142ecznych (ZUS).<\/span><\/p><p><span style=\"font-weight: 400;\">W uzasadnionych przypadkach przegl\u0105dy podatkowe due diligence o ograniczonym zakresie (<\/span><i><span style=\"font-weight: 400;\">high level due diligence<\/span><\/i><span style=\"font-weight: 400;\">) rekomendowane s\u0105 tak\u017ce w transakcjach innego typu ni\u017c share-deal, np. przy nabyciu z\u0142o\u017conych aktyw\u00f3w takich jak przedsi\u0119biorstwo, zorganizowana cz\u0119\u015b\u0107 przedsi\u0119biorstwa, nieruchomo\u015b\u0107. <\/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-e0d4767 elementor-widget elementor-widget-heading\" data-id=\"e0d4767\" 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\">Dla kogo?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a23906 elementor-widget elementor-widget-text-editor\" data-id=\"1a23906\" 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;\">Osoby prawne lub fizyczne zamierzaj\u0105ce kupi\u0107 udzia\u0142y w sp\u00f3\u0142kach, dokona\u0107 zastawu na udzia\u0142ach, przeprowadzi\u0107 wymian\u0119 udzia\u0142\u00f3w, dokona\u0107 fuzji lub w inny spos\u00f3b naby\u0107 udzia\u0142y. Odbiorc\u0105 us\u0142ugi due diligence mog\u0105 by\u0107 tak\u017ce instytucje finansuj\u0105ce zamierzaj\u0105ce upewni\u0107 si\u0119 co do standingu podatkowego d\u0142u\u017cnika. W uzasadnionych przypadkach przegl\u0105d due diligence o ograniczonym zakresie zaleca si\u0119 przy nabyciu z\u0142o\u017conych aktyw\u00f3w, np. przedsi\u0119biorstwa, zorganizowanej cz\u0119\u015bci przedsi\u0119biorstwa lub nieruchomo\u015bci. <\/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-ca5f8fc elementor-widget elementor-widget-heading\" data-id=\"ca5f8fc\" 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\">Jak?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2dfe16 elementor-widget elementor-widget-text-editor\" data-id=\"d2dfe16\" 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;\">Badanie podatkowe due diligence obejmuje przede wszystkim:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">weryfikacj\u0119 prawid\u0142owo\u015bci rozlicze\u0144 podatkowych w \u015bwietle obowi\u0105zuj\u0105cych przepis\u00f3w w zakresie: podatku dochodowego od os\u00f3b prawnych, podatku od towar\u00f3w i us\u0142ug, akcyzy, podatku dochodowego od os\u00f3b fizycznych, a tak\u017ce sk\u0142adek na ubezpieczenie spo\u0142eczne oraz podatku od czynno\u015bci cywilnoprawnych i podatku od nieruchomo\u015bci,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">identyfikacj\u0119 g\u0142\u00f3wnych obszar\u00f3w ryzyka podatkowego dotycz\u0105cych zobowi\u0105za\u0144 podatkowych przejmowanej sp\u00f3\u0142ki, ze szczeg\u00f3lnym uwzgl\u0119dnieniem ich wp\u0142ywu na bie\u017c\u0105c\u0105 sytuacj\u0119 finansow\u0105 sp\u00f3\u0142ki oraz przysz\u0142\u0105 sytuacj\u0119 podatkow\u0105 inwestor\u00f3w,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">wycen\u0119 &#8211; z uwzgl\u0119dnieniem dost\u0119pno\u015bci danych i ogranicze\u0144 projektu &#8211; warto\u015bci wykrytych ryzyk oraz prawdopodobie\u0144stwa ich materializacji.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Badanie due diligence jest jedynie cz\u0119\u015bci\u0105 procesu transakcyjnego. Na og\u00f3\u0142 poprzedza je zawarcie listu intencyjnego i sformu\u0142owanie g\u0142\u00f3wnych za\u0142o\u017ce\u0144 prawnych, finansowych i biznesowych, a tak\u017ce w zakresie strukturyzacji podatkowej transakcji (<\/span><i><span style=\"font-weight: 400;\">term sheet<\/span><\/i><span style=\"font-weight: 400;\">). Z kolei samo due diligence poprzedza dalsze kroki zmierzaj\u0105ce do finalizacji transakcji, takie jak mitygacja wykrytych ryzyk, finalna strukturyzacja transakcji, negocjacja kontraktu kupna-sprzeda\u017cy udzia\u0142\u00f3w i jego kluczowych element\u00f3w, w tym finalnej formu\u0142y cenowej czy gwarancji i zabezpiecze\u0144. Na wszystkich tych etapach z regu\u0142y konieczny albo wskazany jest udzia\u0142 do\u015bwiadczonego transakcyjnego doradcy podatkowego.<\/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-0708533 elementor-widget elementor-widget-heading\" data-id=\"0708533\" 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\">Kto?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a7edac e-con-full e-flex e-con e-child\" data-id=\"7a7edac\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b165f11 e-con-full e-flex e-con e-child\" data-id=\"b165f11\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f35e676 elementor-widget elementor-widget-single-person-card\" data-id=\"f35e676\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;1496&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\/pl\/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\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\tWarszawa,&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\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 \">Partner zarz\u0105dzaj\u0105cy<\/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-a27a1ad e-con-full e-flex e-con e-child\" data-id=\"a27a1ad\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f79a905 elementor-widget elementor-widget-single-person-card\" data-id=\"f79a905\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;1505&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\/pl\/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\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a80425d e-flex e-con-boxed e-con e-parent\" data-id=\"a80425d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-677294a e-con-full e-flex e-con e-child\" data-id=\"677294a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c146fa elementor-widget elementor-widget-single-person-card\" data-id=\"6c146fa\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;1491&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\/pl\/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\tWarszawa\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 \">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-3d16b5e e-con-full e-flex e-con e-child\" data-id=\"3d16b5e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a1a470 elementor-widget elementor-widget-single-person-card\" data-id=\"0a1a470\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;1131&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\/pl\/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\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\tWarszawa,&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\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 \">Partner zarz\u0105dzaj\u0105cy<\/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-d1d9647 e-flex e-con-boxed e-con e-parent\" data-id=\"d1d9647\" 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-4e3114c elementor-widget elementor-widget-heading\" data-id=\"4e3114c\" 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\">Co jeszcze?\n<\/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 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transakcyjne<\/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>Po co? \u201cDue diligence\u201d oznacza nale\u017cyt\u0105 staranno\u015b\u0107, a przegl\u0105dy opatrzone t\u0105 nazw\u0105 nale\u017c\u0105 do standard\u00f3w w zakresie dochowania nale\u017cytej staranno\u015bci w procesie inwestycyjnym polegaj\u0105cym na zakupie udzia\u0142\u00f3w w istniej\u0105cym, niezale\u017cnym od nabywcy podmiocie gospodarczym. Zakup udzia\u0142\u00f3w np. w sp\u00f3\u0142ce, w przeciwie\u0144stwie do zakupu samych aktyw\u00f3w tej sp\u00f3\u0142ki, wi\u0105\u017ce si\u0119 bowiem z przej\u0119ciem przez inwestora ca\u0142ej [&hellip;]<\/p>\n","protected":false},"author":41,"featured_media":1874,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[57],"tags":[],"class_list":["post-1865","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>Podatkowe 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\/pl\/uslugi\/podatkowe-due-diligence\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Podatkowe due diligence - TPA Poland\" \/>\n<meta property=\"og:description\" content=\"Po co? \u201cDue diligence\u201d oznacza nale\u017cyt\u0105 staranno\u015b\u0107, a przegl\u0105dy opatrzone t\u0105 nazw\u0105 nale\u017c\u0105 do standard\u00f3w w zakresie dochowania nale\u017cytej staranno\u015bci w procesie inwestycyjnym polegaj\u0105cym na zakupie udzia\u0142\u00f3w w istniej\u0105cym, niezale\u017cnym od nabywcy podmiocie gospodarczym. 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