Guide to m&a tax 2022

nº. Category
Sub-Category
Description of request
1
Tax Due Diligence
Tax
Confirmation that all tax and VAT filings have been made in due time and been settled in due time, and whether you 
consider these to be correct and in accordance with applicable law.
2
Tax Due Diligence
Tax
Information on whether any aggressive tax positions have been taken by the Target Companies
3
Tax Due Diligence
Tax
Description of the Target Companies’ internal business procedures in relation to corporate taxes, e.g.
- who has the overall responsibility and the day to day responsibility for corporate taxes,
- who handles communication with the tax authorities regarding corporate taxes and to what extent have the Target 
Companies had correspondence with the tax authorities, and are any external advisers employed in this connection 
(auditors, tax experts etc)
- who is responsible for preparing/reviewing the income tax returns, and to what extent are external advisers employed for 
this.
4
Tax Due Diligence
Tax
Provision of copies of the long form annual audit reports for the Target Companies for the income years under review.
5
Tax Due Diligence
Tax
Provision of a corporate overview, including an overview of the members of the Danish joint taxation group of which the 
Target Companies are part of and the members of the VAT group of which the Target Companies are part of (if any).
6
Tax Due Diligence
Tax
Indication of name and contact information of tax advisers (internal and external) who have been assisting the Target 
Companies enabling us to contact the tax advisers to discuss existing risks.
7
Tax Due Diligence
Tax
Provision of a description of the involvement of external tax advisers.
8
Tax Due Diligence
Tax
Provision of copies of any correspondence with tax authorities (incl. requests, inquiries, decisions, considerations, audits, 
advance rulings etc.)
9
Tax Due Diligence
Tax
Provision of all correspondence, memos etc. relating to corporate tax, transfer pricing, property taxes, VAT, PAYE and excise 
duties between the Target Companies and the auditors and/or other tax advisers.
10
Tax Due Diligence
Tax
Provision of a copy of the Danish tax/VAT registration certificates for the Target Companies
11
Tax Due Diligence
Tax
Provision of an overview of any COVID-19 aid packages received by the Target Companies.
39 
Denmark
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TAXAND GLOBAL GUIDE TO M&A TAX 2022