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)
