Guide to m&a tax 2022

nº. Category
Sub-Category
Description of request
12
Tax Due Diligence
Tax
Provision of corporate tax returns and specifications (including draft returns ready for submission) for the Target 
Companies for the income years under review, including: 1) submitted tax returns, 2) schedules for computation of the 
taxable income, 3) computation of deferred taxes including tax reconciliations, 4) schedules for computation of the joint 
taxable income, 5) schedules for computation of interest limitation (if any) and 6) schedules for fixed assets.
13
Tax Due Diligence
Tax
Provision of copies of tax assessments (in Danish: årsopgørelser) for the Target Companies for the income years under 
review.
14
Tax Due Diligence
Tax
Provision of information on the expected taxable income for the period from 1 January 202X and until today’s date, 
especially whether any changes is expected to the taxable income etc. compared to the income years under review for the 
Target Companies.
15
Tax Due Diligence
Tax
Confirmation that all tax returns, notifications, payments etc. have been filed and paid in due time.
16
Tax Due Diligence
Tax
Provision of information on any permanent establishments for the Target Companies (if not relevant then an indication of 
this).
17
Tax Due Diligence
Tax
Provision of a list of the jurisdictions of which the Target Companies have paid taxes within the last three years (if the Target 
Companies have not paid taxes in any other jurisdictions than Denmark then an indication of this).
18
Tax Due Diligence
Tax
Provision of information pertaining to any announced or ongoing tax audits of the Target Companies.
19
Tax Due Diligence
Tax
A list with dates and a description of any acquisitions, mergers, or other restructurings within the income years under 
review.
20
Tax Due Diligence
Tax
Information on any (i) distribution of dividend, (ii) payment of interest on shareholder loans and (iii) any other payments or 
funding to/from related parties (parties, loan amount, interest level), including restructuring of funding, group contributions, 
cash pooling etc) for the past three income years and copies of any form for reporting on withholding taxes etc.
21
Tax Due Diligence
Tax
Provision of an overview of all transactions between the Target Companies and its shareholders.
22
Tax Due Diligence
Tax
Provision of copies of any transfer pricing policy prepared for the intra-group transactions (i.e. policy for interest rates on 
loans, profit margins on services performed etc.).
23
Tax Due Diligence
Tax
Provision of copies of any benchmark studies etc. prepared in connection with the transfer pricing policy.
24
Tax Due Diligence
Tax
Provision of copies of any transfer pricing documentation prepared for the Target Companies.
25
Tax Due Diligence
Tax
Provision of copies of property valuations for properties owned by the Target Companies.
26
Tax Due Diligence
Tax
Provision of copies of property tax bills for the income years (if any).
27
Tax Due Diligence
Tax
Provision of copies of any lease agreements, including addenda (if any).
40 
Denmark
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TAXAND GLOBAL GUIDE TO M&A TAX 2022