Guide to m&a tax 2022
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Denmark
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nº. Category
Sub-Category Description of request 28 Tax Due Diligence VAT Provision of the VAT returns for the Target Companies for the past three years. 29 Tax Due Diligence VAT Provision of documentation of the voluntary registration for the lease of real property. 30 Tax Due Diligence VAT Information on whether the Target Companies have any employees working on the development of the building, e.g. working construction on the building site. 31 Tax Due Diligence VAT Information on whether any other lease agreement is in place. 32 Tax Due Diligence VAT Specification on the level of VAT deduction of the Target Companies. If the Target Companies are only entitled to partial VAT recovery, a specification on the determination of the deduction percentage is needed. 33 Tax Due Diligence VAT Provision of specifications on the VAT regulation obligation on each of the investment goods. 34 Tax Due Diligence VAT Confirmation that all VAT returns have been filed and VAT has been paid in due time. 35 Tax Due Diligence VAT Specification on whether the Target Companies have sold any real property within the past three years and if so, a specification on the VAT treatment hereof. 36 Tax Due Diligence PAYE Confirmation that all PAYE withholding obligations and payment and reporting of taxes, labour market contributions and social securities have been made in due time. 37 Tax Due Diligence PAYE Provision of information on the general handling of PAYE (withholding tax, payment and reporting of taxes and labour market contributions and payment and reporting of social security contributions). 38 Tax Due Diligence PAYE Provision of information on incentive/bonus/benefit/stock programs, etc. for employees and management of the Target Group (If not relevant, then an indication of this). 39 Tax Due Diligence PAYE Provision of an overview of payments to self-employed consultants made by the Target Companies for the past three years. 40 Tax Due Diligence PAYE Information and details about any internationally mobile employees working for Target Companies. 41 Denmark RETURN TO CONTENTS PAGE TAXAND GLOBAL GUIDE TO M&A TAX 2022 FOR MORE INFORMATION CONTACT: Download 0.97 Mb. Do'stlaringiz bilan baham: 
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